毕业设计报告（论文）航空公司租赁融资模式研究-以东方航空公司为例所属院经济管理学院专业会计学学号33415212姓名张浩宇指导教师高凯丽起讫日期2018.11-2019.5设计地点东南大学成贤学院东南大学成贤学院毕业论文航空公司租赁融资模式研究-以东方航空公司为例摘要国民经济的快速发展和民航体制改制的推进以及新的行业管理体制和运行机制的逐步完善，给我国民航业注入了新的生机与活力，得到了迅速发展。随之而来的是我国民航业的飞机需求是迅猛攀升，据国内外航空界权威预测，未来20年中，中国对各种民用飞机需求量将超过3000架，总额达数千亿美元之巨。而国内的航空公司一直面临资金短缺的局面，如何有效选择融资模式，降低筹资成本，来扩大航空公司的机队，始终是航空公司需要解决的问题。飞机租赁起源于本世纪初的欧洲，而现代意义上的飞机租赁始于60年代的美国。我国在80年代初开始引入飞机租赁的概念和做法，在随后的30年里的得到了迅速发展。本文首先从租赁的基础理论入手，通过对租赁的基本概念的介绍，导入了飞机租赁的概念：通过对比分析，阐述了租赁飞机相对于购买飞机所具有的优势：并对常见的两种飞机租赁方式的优劣和特点进行比较分析。随后，叙述了我国飞机租赁市场的现状，论述了飞机租赁在我国民航发展中的广阔前景和发展飞机租赁的重大意义，并分析飞机租赁模式的分类以及航空公司租赁融资模式选择决策方法。随后以东方航空公司经营租赁和融资租赁的实际案例分析，说明了我国民航业飞机租赁的模式、程序与方法。本文还研究了当前飞机租赁业务中存在的主要问题和风险：加重了国内航空公司的外债负担：缺乏配套政策支持：有关飞机租赁的法律法规不完善：飞机租赁中还存在融资风险、外汇风险和信用风险。最后本文根据西方发达国家的经验，结合我国飞机租赁市场的具体情况，对完善和发展飞机租赁市场提出了合理的政策建议，通过降低飞机租赁成本、制定配套政策措施、健全法规体系以及防范和化解风险等多方面工作，推动我国飞机租赁业的健康、快速发展。关键词：租赁：飞机租赁：租赁融资模式东南大学成贤学院毕业论文Study on Leasing Financing Model of Airline Companies-Taking China Eastern Airlines as an ExampleAbstractThe rapid development of the national economy and the reform of the civil aviation system and the gradualimprovement of the new industry management system and operation mechanism have injected new vitality andvitality into the civil aviation industry in China and achieved rapid development.Along with this,the demand foraircraft in China's civil aviation industry is soaring.According to domestic and foreign aviation authorities,China's demand for various civilian aircraft will exceed 3,000 in the next 20 years,totaling hundreds of billions ofU.S.dollars.Domestic airlines have always faced a shortage of funds.How to effectively choose a financingmodel,reduce the funding cost,and expand the airline's fleet has always been a problem that airlines need to solve.Aircraft leasing originated in Europe at the beginning of this century,and aircraft leasing in the modern sensebegan in the United States in the 1960s.The concept and practice of aircraft leasing was introduced in China inthe early 1980s and developed rapidly in the following 30 years.This paper begins with the basic theory of leasing and introduces the concept of aircraft leasing through theintroduction of the basic concept of leasing.Through comparative analysis,the advantages of leasing aircraftcompared to purchasing aircraft are expounded.The advantages and disadvantages of the two common aircraftleasing methods are compared and analyzed.Then,the paper describes the present situation of aircraft leasingmarket in China,discusses the broad prospect of aircraft leasing in the development of civil aviation and thesignificance of aircraft leasing,and analyzes the classification of aircraft leasing mode and the decision-makingmethod of airline leasing financing mode.Then,with the actual case analysis of Eastem Airlines operating leasingand financial leasing,the model,procedure and method of China's civil aviation aircraft leasing are explained.This paper also studies the main problems and risks in the current aircraft leasing business:it increases theforeign debt burden of domestic airlines;Lack of supporting policy support;The relevant laws and regulations onaircraft leasing are not perfect;There are also foreign exchange risk,financing risk and credit risk in aircraftleasing.Finally,based on the experience of developed countries in the West and the specific situation of China'saircraft leasing market,this paper puts forward some reasonable policy suggestions for improving and developingthe aircraft leasing market.By reducing the cost of aircraft leasing,formulating supporting policies and measures,improving the regulatory system,and preventing and defusing risks,we can promote the healthy and rapiddevelopment of the aircraft leasing industry in China.Keywords:Lease;Aircraft rental;Lease financing model