租赁准则变化对经营性租赁企业的影响研究—以华夏航空为例AStudyontheInfluenceoftheChangeofLeasingCriteriaonOperatingLeasingEnterprises--TakingHuaxiaAirlinesasanExample租赁准则变化对经营性租赁企业的影响研究—以华夏航空为例摘要近年来，我国租赁市场快速发展，为了进一步完善我国的租赁制度，实现与国际租赁准则的进一步趋同，财政部于2018年颁布了《企业会计准则第21号一租赁》。同旧准则相比，新的准则针对承租方经营租赁业务的会计处理进行了规定。本文通过对新旧租赁准的对比分析，系统性地明确了新租赁准则在经营性租赁业务上会计核算处理的变化，并以主要引入飞机方式为经营租赁的华夏航空公司作为研究对象，探究了经营性租赁企业在应对租赁准则变化时的影响。在此基础上，本文还结合实际情况提出了一些新租赁准的应对建议。关键词：租赁准则；经营租赁；航空公司；PAGE\*MERGEFORMATIIAStudyontheInfluenceoftheChangeofLeasingCriteriaonOperatingLeasingEnterprises--TakingHuaxiaAirlinesasanExampleAbstractInrecentyears,China'sleasingmarkethasdevelopedrapidly.InordertofurtherimproveChina'sleasingsystemandrealizethefurtherconvergencewiththeinternationalleasingstandards,theMinistryofFinancepromulgatedtheAccountingStandardsforBusinessEnterprisesNo.21FirstLeasingin2018.Thebiggestchangecomparedtotheoldstandardsistheaccountingtreatmentofthelessee'sleasingbusiness.Thispapercomparestheoldandnewleasingstandards,brieflyexpoundsthechangesoftheaccountingstandardsintheoperatingleasingbusiness,andtakestheintroductionofthemainleasingcompany,andanalyzestheimpactofthechangeonoperatingleasingenterprises.Atthesametime,inviewoftherelevantproblems,fortheoperatingleasingenterprisestobetterrespondtothenewleaseguidelinesproposedsuggestions.Keywords：Leasingcriteria;businessleasing;airlines;PAGE\*MERGEFORMATII目录0引言...................................................................11租赁与租赁准则概述.....................................................21.1租赁的概述...................................................21.2租赁准则发展历程.............................................32新旧租赁准则的对比.....................................................42.1新旧租赁准则内容对比.........................................42.2新旧租赁准则承租人会计处理对比...............................53新旧租赁准则下华夏航空租赁业务的会计处理对比...........................83.1华夏航空公司概况.............................................83.2新旧租赁准则下华夏航空的会计处理对比........................104租赁准则变化对华夏航空的影响..........................................124.1租赁准则变化对财务报表的影响................................124.2租赁准则变化对财务指标的影响................................174.3租赁准则变化对经营业务的影响................................185经营性租赁企业应对新租赁准则的建议....................................195.1改变资产获取方式............................................195.2创新资产租赁模式............................................205.3拓宽企业融资渠道............................................205.4加强与财务信息使用者沟通....................................205.5提高财会人员的能力..........................................20结论....................................................................22致谢....................................................................23参考文献................................................................243租赁准则变化对经营性租赁企业的影响研究—以华夏航空为例0引言随着租赁市场的快速发展，一些制度性问...
