论文总字数：21331字

摘 要

现代租赁在中国有着悠久的历史，从20世纪80年代开始引入中国，作为主要融资渠道之一，租赁业务在我国广泛应用并长期备受关注，因此，租赁相关的经济业务也备受关注。按照2006年的旧准则，租赁严格分为经营租赁和融资租赁。两者的不同在于，经营租赁不需要计入资产和负债，因而一些企业有机可乘，利用经营租赁美化了财务报表，这有悖于会计信息质量要求。以此为缘由和契机，2016年1月，国际会计准则委员会发布了《国际财务报告准则第16号——租赁》。经过完善后的准则，承租方不再对融资租赁和经营租赁两者加以区分，会计处理统一为原本融资租赁的处理方式，成为了单一的租赁模式。

本文以东方航空公司为例，探讨了新租赁准则对航空企业的影响。研究发现，在新租赁标准颁布前后，东航资产负债表发生变化，资产和负债同时增加，而相应的变化在利润表中也有所体现，费用由原本的平均化呈现出前期高、后期低的特点，现金流量表中，原本的租金支出变为筹资活动现金流出。因为财务指标变动较大，东方航空的融资难度可能也会加大，东方航空的飞机引入方式也可能会因为费用和利润的变化而产生变化。因而，新租赁准则的变化使得东方航空在会计处理、财务信息和经营决策方面都产生了变化。

在租赁准则变化的情况下，东方航空可以采取相关应对措施缓解消极影响，灵活制定租赁合同等，加强内部管理和外部沟通，改善经营，提升绩效。

关键词：租赁准则；航空公司；财务指标；融资租赁；经营租赁

Analysis on the Application of the New Leasing Accounting Standard in Listed Airline Companies

Abstract

Leasing has had a long history in China. Since 1980s, the modern leasing method has been introduced as a way of financing. Besides, the leasing business has been one of the major financing methods in China, thus, the financial businesses related to leasing have caught great attention. Under the old standard, which was put in effect in 2006, there are two types of leasing, which are operating leasing and financing leasing. Operating leasing is different from financing leasing in that the former one isn’t included in the statement of financial positions, leaving a chance for some companies to take advantage of it to beautify the statements. However, it is off the qualitative requirements of accounting information. Under this circumstance the IASB published IFRS16 in January 2016, which made improvements to the old standard with two leasing types by combining the two into one, and this has posed great impacts on the accounting operation of the statements.

In this paper, China Eastern Airline is taken as an example and researches are made investigating the application of the new leasing accounting standard. It is revealed that the amounts of assets and liabilities in the statement of financial positions both increased, while the expenses in the statement of profit or loss also changed distinctively. Compared to the former status, the expenses turned higher in the former period and lower in the latter period. In the statement of cash flow, the former rental expense turned cash out flow for financing activities For there are great changes in the financial indicators, the financing may be more difficult for China Eastern Airline, and the way of introducing airplanes may be different for the changes in expenses and profits. Therefore, the accounting operations, financial information, and operational decisions of China Eastern Airline are induced by the changes in the accounting standard.

While the accounting standard has changed, China Eastern Airline may take related actions to alleviate the bad impacts, for instance, it can adjust the leasing contracts, improve the internal management and external communication in order to improve its management and performance.

Keywords: The Leasing Accounting Standard; Airline Company; Financial Indicators; Financial Leasing; Operating Leasing

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 文献综述 3

2.1 国外文献综述 3

2.2 国内文献综述 3

2.3 文献评述 4

第三章 新租赁准则的应用现状 5

3.1 新租赁准则的制定背景 5

3.1.1 国际与国内租赁会计准则的发展趋势 5

3.1.2 旧租赁准则存在的缺陷 5

3.2 新旧租赁准则的对比 5

3.2.1 新租赁准则的主要修订内容 6

3.2.2 新旧租赁准则的会计处理不同 6

第四章 东方航空战略和经营现状 8

4.1 东方航空公司企业概况 8

4.1.1 东方航空公司简介 8

4.1.2 东方航空经营现状 8

4.2 东方航空现时战略 9

4.3 东方航空经营现状 9

第五章 新租赁准则对东方航空公司的影响 11

5.1 东方航空公司在新租赁准则下会计处理的变化 11

5.2 新租赁准则对于东方航空公司的财务影响 12

5.2.1 新租赁准则对于东方航空资产负债表的影响 12

5.2.2 新租赁准则对于东方航空利润表的影响 13

5.2.3 新租赁准则对于东方航空现金流量表的影响 14

5.3 新租赁准则下东方航空相关财务指标变化 14

5.3.1 东方航空偿债能力分析 14

5.3.2 东方航空营运能力分析 14

5.3.3 东方航空盈利能力分析 15

5.3.4 东方航空财务指标变化评述 15

第六章 结论与建议 16

6.1 结论 16

6.2 建议 16

6.2.1 优化租赁方式 16

6.2.2 做好资金等方面的应对准备 16

6.2.3 做好企业财务管理 16

6.2.4 调整企业的发展战略 16

参考文献 18

致 谢 20

第一章 绪 论

1.1 研究背景

企业会计准则需要对于公司的财务报表列报等做出规定，而我国的会计准则也正在向着与国际趋同，与国际接轨的方向发展。2018年12月，财政部发布《企业会计准则第21号——租赁》，这对于我国上市公司，尤其是航空公司造成了较大的影响。随着我国航空企业机队规模和市场规模的不断扩大，业务规模和机队规模大幅增加，融资压力逐渐加大。租赁是引进飞机的重要途径，而租赁准则的变更使得这一融资方式受到冲击。

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