"Aircraft Leasing" is a common way of financing and aircraft introduction adopted by China Southern Airlines during the past twenty years. Though introducing aircrafts by low cost, it assuages our airlines’thirsty for capital and make to the development of Chinese civil aviation. This paper introduces the basic definition and main form of aircraft leasing and discusses its main risk of China Southern Airlines’aircraft leasing by describing and analyzing its current situation according to its complicated characteristics, such as its big transaction amount, long transaction process and other risks. By analyzing the deficiency of China Southern Airlines’risk management system, I put forward the risk prevention solution according to our own characteristic and main risk facing its future development plan.This paper is innovative because it introduces the related definition of aircraft leasing and analyzes the significance of its risk control to our airlines. It summarizes the development of China Southern Airlines aircraft leasing project and analyzes the mode of France tax lease. Furthermore, it puts forward some practical prevention and advises by analyzing the main risk elements aiming the weakness of China Southern Airlines’risk management of aircraft leasing. |