摘要
新冠疫情对全球航空业造成巨大冲击,即将实施的新租赁准则也将对航空业造成重要影响。由新冠疫情和新租赁准则构成的“双新”背景下,研究我国航空公司财务风险管理,以H航空为例,研究发现:新冠疫情与新租赁准则对航空公司筹资风险、投资风险、营运风险产生重大影响;航空公司应当调整投资战略、优化融资结构、发挥集团协同效应以应对财务风险,从而拓展财务风险研究视角,丰富新冠疫情与新租赁准则对航空公司影响研究,这不仅有助于航空公司应对外部冲击,也为我国企业防范化解重大财务风险提供启示。
The outbreak of the new crown has caused a huge impact on the global aviation industry,and the upcoming implementation of the new leasing standards will also have an important impact on the aviation industry.This paper studies the financial risk management of Chinese airlines under the background of"Shuang Xin".Taking H Airlines as an example,the research finds that:the new epidemic and new leasing criteria have a significant impact on the financing risk,investment risk and operational risk of airlines.Airlines should adjust investment strategy,optimize financing structure and give full play to the synergistic effect of the group to cope with financial risks.This paper expands the perspective of financial risk research and enriches the research on the impact of the new epidemic and the new leasing criteria on airlines,which is not only helpful for airlines to cope with external shocks,but also provides inspiration for Chinese enterprises to prevent and defuse major financial risks.
作者
王路耀
罗晗予
Wang Luyao;Luo Hanyu(Zhejiang Gongshang University Hangzhou College of Commerce,Hangzhou Zhejiang 311508)
出处
《对外经贸》
2021年第6期76-81,共6页
FOREIGN ECONOMIC RELATIONS & TRADE
基金
浙江工商大学杭州商学院财会信息化竞赛项目(项目编号:4221616)。
作者简介
王路耀(2000-),男,汉族,浙江杭州人,本科生,研究方向:财务管理;罗晗予(1999-),女,汉族,浙江台州人,本科生,研究方向:财务管理。
