營業性租賃對公司財務效益之研究--以航空公司為例

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Title:	營業性租賃對公司財務效益之研究--以航空公司為例
Other Titles:	The research on financial effect in operating lease.--exam in airline corporation.
Authors:	陳嘉文;Chen, Jovi
Contributors:	淡江大學國際商學碩士在職專班鮑世亨;Pao, Shih-hen
Keywords:	營業性租賃;折舊;航空公司;財務分析;Operating Lease;Depreciation;Airline Corporation;Financial Analysis
Date:	2008
Issue Date:	2010-01-11 01:30:05 (UTC+8)
Abstract:	『企業的盈餘，並非由機器設備之所有權產生，而是由使用而獲得。』現代企業經營，對於營運所需要的機器設備、營運機具除了以購買之方式取得所有權外，還可以採租賃的方式，無須支付全部價款，即可取得所需機器設備之使用權，以配合企業本身業務及財務上之需求，達到營運目的。在企業經營，除了土地以外，所有的資產設備都會有折舊的產生，因此企業必須提列資產設備的折舊費用，以該設備在當期所產生的收入配合，才能計算當期損益。折舊是將資產的已耗成本，以有系統而合理的方法，攤入各使用期間的一種程序，而非用來作為使資產的帳面金額能反映市價的一種手段。本研究的研究案例為國內航空公司以航空器為標的物，採行營業性租賃售後租回的方式取得資金，或直接由金融機構取得融資，比較這兩種方法的經濟效益分析及對財務報表的影響。並希望將營業性租賃的好處廣泛推展，並促進資本的形成而有益經濟發展。 “Profits are earned through use, not ownership of equipment.” The modern enterprise management obtains the property rights besides the purchase, but also may pick the mode which is leasing, no needs to pay the complete cost, then obtains right of use of equipments. It coordinates in the enterprise itself service and the finance consideration, therefore to achieve business target. All properties of equipments, besides land, will have depreciation. Therefore the enterprise must list down the depreciation of property of equipments to amortize the expense. Depreciation is to amortize the property cost, by a systematic and reasonable method. It must not use as the property cost which responds the market price. This research takes the aircraft of domestic airlines firm as a study case. It compares costs and benefits between two modes of obtaining funds. One is operating leasing to obtain, and another is directly by the financial organization. It is to replace the property rights to right of use, and hope operating leasing will be widely promoted, and further to benefit economic development in the future.
Appears in Collections:	[Graduate Institute & Department of International Business] Thesis

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