【作者】 王东旺；

【导师】 张华伦；

【作者基本信息】 西安理工大学 ， 工商管理， 2002， 硕士

【摘要】 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20年里的得到了迅速发展，但是国内的航空公司一直面临资金短缺的局面，如何有效选择融资形式，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。 首先，本文从租赁的基础理论入手，通过对租赁的基本概念的介绍，导入了飞机融资租赁的概念，采用归纳法和比较分析法，对飞机租赁的性质、飞机融资租赁的特征，以及将飞机融资租赁与自筹资金、借款、发债、分期付款等不同融资方式作了系统的阐述、比较与分析，指出了飞机融资租赁的比较优势。 其次，在介绍西方发达国家融资租赁及其特征的基础上，对各国的飞机融资租赁业务进行了比较分析，借鉴发达国家飞机租赁的先进经验，找出对我国飞机租赁业务有利的做法；由于跨国飞机租赁业务的快速发展及我国加入WTO的需要，与飞机租赁相关的法律研究也就显得尤为重要，本文通过对《国际融资租赁公约》和我国《民航法》中融资租赁的规定的介绍，指出了我国飞机租赁业务的实践已超出了《民航法》简单的规定，法律亟待完善；进而运用因素分析法，对影响飞机租赁决策的一系列风险逐个分析，确立了飞机租赁决策的程序和方法，并探讨了与飞机租赁相关的保险问题，提出了飞机租赁不可抗力风险因素的防范办法。 最后，结合作者多年的实践工作，通过对不同的飞机经营租赁方案以及融资租赁方案进行具体的分析和比较，明确了航空公司在做机队扩充方式的决策时，要依据公司的经营战略和目标，科学地评估各种方案。更多还原

【Abstract】 Aircraft lease derives from lease in Europe, but the modern aircraft lease was created by US in 1960’s. At the beginning of 1980’s,china started to made aircraft lease. During the following twenty years, aircraft lease developed rapidly. Domestic airlines are short of the funds to buy aircraft. They are facing the problem which is how to introduce the new aircraft by choosing the financing with lower cost.Firstly, the essay gives the conception of aircraft lease through the lease theory. At the same time, It clarifies the virtue of aircraft finance lease by comparing the finance lease with capital, loan, issuing stocks and installments.Secondly, the essay compares and analyses the cross-board aircraft finance lease in developed countries which includes the English lease, US leverage lease, Japanese leverage lease and German leverage lease. China can make use of good experience from them. Because the rapid development of aircraft finance lease and the requirement of being one member of WTO, it is more important for China to research the law of lease. Referring to the International Finance Lease Convention, the essay points out that the Civil Aviation law needs revising and amendments. It analyses the risks which impacts on aircraft finance lease and establishes the procedure and method of aircraft finance lease. The risk factors which have a bad impaction on aircraft lease has been approached and the way to avoid the risks has been raised.Last, with years practice in China Northwest Airlines, the author givestwo true cases of aircraft operating lease and aircraft finance lease. Then, the essay puts forward to the conclusion: we must value and appraise the different aircraft lease schemes according to the airline’s strategy and goal before introducing the new aircraft.更多还原