摘 要租赁一直是企业获取资产的重要途径之一，可是现行的租赁准则因其导致的财务报表不透明性，不符合投资者的最佳利益，为广大投资者所诟病。IASB和 FASB 早在 2006 年就将其作为联合项目，2011 年 2013 年两次发布征求意见稿，但最终还是没有就所有意见达成统一，分别发布了略有差异的 IFRS16 和ASC842。两者都采用了使用权模型，目的都是为了让经营租赁资产详细情况能够为财务报表使用者所知。新准则的发布对各行各业产生了不同程度的影响，尤其是航空运输业。本文首先对国际上的租赁准则的发展历程进行了阐述，站在承租方的角度分析了 IFRS16 的新变化、ASC842 与 IFRS16 的差异，接着放眼我国租赁准则的发展历程、现行情况、局限以及预估未来的发展趋势。在此基础上，选择了深受新准则影响的航空运输业作为要点，以我国知名民营航空公司吉祥航空作为案例。通过计算较为直观的体现了 IFRS16 下对吉祥航空资产负债表、利润表、现金流量表以及各项财务指标的影响，反映了新准则的采用对于市场承租方的风险，最后在未来租赁准则持续修订的基础上对航空运输企业提出了一些建议，以促进我国航空运输企业更好的发展。关键词：经营租赁；融资租赁；租赁；IFRS161AbstractLeasing has always played an important role for an enterprise to acquire assets. However, the current lease accounting standards were ineligible to the best interests of investors’ because of the opacity of the financial statements. As a result, the lease accounting standards are often criticized by investors. As early as 2006, International Accounting Standards Board and Financial Accounting Standards Board made this a joint project, and the exposure draft was released twice in 2010 and 2013. But they do not agree with each other about all the opinions, they published different lease accounting standards, IFRS16 released by IASB and ASC842 released by FASB. These lease accounting standards both use the right-of-asset model, in order to let the users of the financial statements know the detailed of the operating lease assets. The publication o...
