本文以经营租赁和融资租赁的会计处理为起点，介绍和比较不同准
则下经营租赁和融资租赁的会计处理方式，分析对财务报表和财务指标
的影响。本文结合民航企业大量运用经营租赁的现状，通过财务分析，
揭示经营租赁表外融资存在的问题,并提出修正经营租赁下财务报表的
方法，以帮助财务报表使用人正确认识企业真实的财务状况。
本文的研究表明，民航企业在经营租赁和融资租赁之间运用着不同
的会计处理方式。作为民航企业管理层，具有动机和能力去利用经营租
赁进行表外融资，以避免负债，改善企业自身的财务指标。作为财务报
表使用人，无论是内部还是外部，都应深入分析企业的经营租赁业务现
状，借助修正财务报表的方法去还原更为真实的财务状况。
关键词：经营租赁，融资租赁，财务报表、财务指标THE APPLICATION RESEARCH OF LEASE
ACCOUNTING IN AIRLINE COMPANIES
ABSTRACT
Both domestic and oversea accounting standards separate lease into
operating lease and finance lease at initial recognition. As for accounting
treatment of finance lease, capitalization is required. Both assets and
liabilities are required to be recognized. All other leases which are not
matching the criteria of finance lease are treated as operating lease. There is
no requirement for operating lease to capitalize. Neither the lease asset nor
the rental payment commitment is recognized on balance sheet. Therefore,
operating lease is considered as a kind of off-balance sheet financing. Civil
aviation is an industry in which leases are intensely and widely used. The
industry in China has been in growth for thirty years. Nowadays, lease is one
of the most important methods in the expansion of domestic airline
companies.
This article will be based on the accounting treatment of operating lease
and finance lease, to introduce and compare the GAAP difference between
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