| Financing lease service is a new type of financial services,financing,in the form of asset use rights transfer in the process of development of market economy,can resolve the shortage of working capital to the enterprises,the turnover problem such as slow,in aircraft leasing,airline by regularly to the aircraft leasing company pay the rent and get right to the use of the aircraft,it can effectively reduce the pressure of airline aircraft purchase,cost savings,to some extent bring vitality to the development of airlines.For the lessor leasing company,undertaking financing lease business need a lot of money and capital takes up long cycle,so as to make the financing lease business future uncertain,the financial risk.As countries of financing lease industry policy tilt,enterprises have mushroomed,financing lease,increasingly fierce competition in the industry,the current financing lease enterprise to seek their own development,excessive financing lease business,and for the credibility of the lessee,the business risk factors such as value,no longer exists the phenomenon of "heavy light business risk",which further exacerbated the financing lease of enterprise financial risk,financing lease business failures.Attaches great importance to and solve financing lease company financial risk became the immediate problem,this requires that we must from the perspective of the lessor,understand the financing lease company financial risk produced by special reasons,further recognition of financial risk,the lessor to measure the financial risk,avoid financial risk,reduce unnecessary loss financing lease enterprise,maximize the lessor’s interests..This paper first expounds on theory,an overview of the related theory,and combining the theory of contract theory,information asymmetry,the capital structure theory,comprehensive risk management theory,using the Z value model analysis,cash flow statement analysis and financial ratio analysis and financial risk analysis method,aircraft leasing in China nearly 3 years financial statements data is analyzed,and the aircraft leasing in China nearly 3 years financial statements,in view of the enterprise capital structure research,identify measure the size of the financial risk.According to the conclusions obtained from the analysis of the financial risk of China’s aircraft leasing to put forward some measures,for financial leasing enterprises to strengthen financial risk management,puts forward several Suggestions.Main aim of the paper is to analyze the financial risk of aircraft leasing co.,LTD in China and then puts forward some feasible financial risk management advice,hope financing lease can also draw lessons from other industry,for the healthy development of China’s financial leasing industry offer certain help. |
