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论文编号：	13327
作者编号：	2320190679
上传时间：	2022/6/11 17:41:48
中文题目：	X航空公司执行新租赁准则中面临的问题研究
英文题目：	Research on the Problems Faced by X Airlines in Implementing the New Lease Standards
指导老师：	陆宇建
中文关键字：	租赁准则；航空公司；飞机引进；经营租赁
英文关键字：	Lease Standard；Airlines；Aircraft introduction；Operating lease
中文摘要：	国际会计准则理事会于2016年1月份，在《国际会计准则第17号—租赁》(IAS17)的基础上修订发布了《国际财务报告准则第16号——租赁》（IFRS16）。新租赁准则规定，企业需要把经营租赁计入到公司的财务报表中。为了确保我国企业会计准则与国际准则持续全面趋同，促进租赁资产的会计处理方式和相关财务信息的列报更加规范化，2018年12月份，财政部修订并发布《企业会计准则第21号——租赁》（简称“新租赁准则”），新租赁准则在旧租赁准则的基础上参照IFRS16的内容对租赁确认与初始计量、后续计量和财务列报与披露等方面进行了修订。规定对于采用国际准则编制财务报表的企业在2019年1月1日起实施，对于执行其他会计准则编制财务报表的企业在2021年1月1日起实施。 飞机是航空公司最重要的资产，航空公司为了扩大市场份额，要不断地引进飞机来满足运力增长需求。但是购买飞机耗费大量资金且短时间内难以收回投资成本，航空公司的资产负债率长期偏高，直接购买飞机容易背负较大财务压力，降低企业资产的流动性。为了使企业资产负债率维持在合理水平，过去用不计入表内的经营租赁飞机方式来代替自购飞机常常成为航空公司的优先选择；对于那些经营租赁飞机所占比例较大的航空公司，在实施新租赁准则过程中势必会面临多种问题。按照国家财政部要求，企业必须按期执行新准则，那么这些企业就不得不制定有效举措来应对和解决这些问题。 本文选取能够代表地方小型航空企业的X航空公司进行研究，分析X航空公司执行新准则过程中面临的问题并提出应对策略。首先介绍租赁类型和飞机租赁分类，然后对准则修改的内容详细表述。在此基础之上就X航空公司执行新租赁准则的现状展开研究，整理编制X航空公司执行新租赁准则后的财务报告并和旧租赁准则对应的财务数据进行对比。基于以上对比的财务数据计算分析X航空公司面临的问题。研究发现，X航空公司执行新租赁会计准则后企业的资产负债率显著提高，资本结构恶化，公司偿债能力、营运能力、盈利能力转差；企业经营和财务决策方面体现出融资能力下降、扩张速度放缓、机队结构合理性转差、财务风险增加等问题。建议X航空公司在应对准则修订所带来的影响时正确调整公司融资结构，转变企业发展模式，改进飞机租赁方式。
英文摘要：	In January 2016, the IASB revised and issued IFRS16 on the basis of IAS17. Its core change is to cancel the lessee's classification of financial leasing and operating leasing. In December 2018, the Ministry of Finance revised and issued the accounting standards for Business Enterprises No. 21 - leasing (hereinafter referred to as the "new leasing standards"). Its purpose is to ensure that domestic enterprise accounting standards keep up with international changes and standardize the accounting treatment and financial information disclosure of leasing business. It is stipulated that enterprises that adopt international standards to prepare financial statements shall be implemented from January 1, 2019, and enterprises that implement other accounting standards to prepare financial statements shall be implemented from January 1, 2021. Aircraft is the most important fixed asset of airlines. In order to expand market share, airlines should constantly introduce aircraft to meet the demand of capacity growth. However, it is a very difficult problem to raise so much money to buy a plane in a short time. The long-term asset liability ratio of airlines is high, so it is easy to bear great financial pressure to buy aircraft directly. In order to maintain the enterprise's asset liability ratio at a reasonable level, in the past, replacing self-purchased aircraft with operating lease aircraft not included in the table has often become the preferred choice of airlines; The implementation of the new leasing standards is bound to have a great impact on airlines. According to the requirements of the Ministry of finance, enterprises must implement the new standards on schedule, so these enterprises have to formulate effective measures to deal with and solve these problems. The dissertation selects X airlines, which represents local small aviation enterprises, to study and analyze the financial impact and countermeasures after the implementation of the new standards. Firstly, it introduces the lease type and aircraft lease classification, and then describes the content of the revision of the standard in detail. On this basis, sort out and prepare the financial report data of X Airlines after implementing the new leasing standards, and compare it with the financial data corresponding to the old leasing standards. Based on the above comparative financial data, calculate and analyze the financial problems faced by X airlines. It is found that the implementation of the new lease accounting standards can improve the quality of accounting information of X airlines; However, the asset liability ratio of enterprises has increased significantly, the capital structure has deteriorated, and the company's financial capacity has declined; In terms of financial decision-making, it reflects the decline of financing capacity, the slowdown of expansion speed and the change of aircraft introduction mode. It is suggested that X Airlines adjust its financing structure, change its enterprise development model and improve its aircraft leasing mode in response to the impact of the revision of the standards.
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