Font Size: a A A

Research On The Impact Of New Leasing Standards On Shipping Companies Under The Post-epidemic Backgroun

Posted on:2024-06-18Degree:MasterType:Thesis
Country:ChinaCandidate:M H YuanFull Text:PDF
GTID:2532306935462824Subject:Accounting
Abstract/Summary:PDF Full Text Request
After the 21 st century,China ’s leasing business has developed rapidly.With the country proposed the ’ Belt and Road Initiatives ’ construction,the leasing business plays an extremely important role in it,which serve as adjusting the economic structure and industrial transformation.The change of leasing standards will have a greater impact on enterprises.At the same time,in 2020,a sudden epidemic has brought a huge impact on the global economy and people ’s lives;shipping has played an important role in helping the global economy out of its predicament and China ’s economic growth against the trend.Based on the existing relevant research,this paper aims to study the impact of the new leasing standards on shipping enterprises in the context of the post-epidemic era.At the same time,combined with the actual case of COSCO Marine Control,this paper makes a concrete analysis of its impact,and then puts forward policy recommendations to provide reference for other similar shipping enterprises and help enterprises in this industry achieve long-term and steady development.This paper takes case analysis as the research method,and chooses COSCO Marine Control Co.,Ltd.to analyze the impact of the new leasing standards under the post-epidemic background.This paper first introduces the case of COSCO Haikong,then introduces the relevant background of the industry,and then expounds the development of COSCO Haikong in recent years and the development status of financing and leasing business.Then,from the company ’s business,investment and financing,risk,financial performance and other aspects,this paper analyzes the specific impact of the new leasing standards on COSCO under the background of the post-epidemic situation,and then distinguishes the impact of the new leasing standards and the new coronavirus epidemic on COSCO by simulation analysis.On the basis of the above analysis,in order to find the reality of the new leasing standards under the background of the post-epidemic situation.By studying the specific cases of COSCO Marine Control,this paper analyzes the specific impact of the new leasing standards on COSCO Marine Control under the background of the post-epidemic situation,and puts forward four optimization measures to deal with the changes of the standards under the background of the post-epidemic situation : first,adjust the business strategy,layout the world,increase the investment in high-quality terminal business,realize the diversification of income sources,disperse the risk of business sector,and ensure the stable income of enterprises;second,optimize the leasing arrangement,flexibly arrange the structure and scale of ship leasing,and rationally plan the leasing contract;the third is to broaden financing channels and strengthen risk management.COSCO can increase the scale of equity financing in the future,optimize the asset structure,reduce financial risks,and ensure the financial stability of enterprises during the epidemic period;fourth,strengthen technological innovation and achieve green transformation.Technological innovation will provide shipping enterprises with low-cost,high-efficiency and open information sharing and communication mechanisms to promote the rapid and high-quality development of enterprises.At the same time,green shipping can effectively help shipping enterprises improve ship energy efficiency,reduce carbon emissions,and promote the sustainable development of enterprises.
Keywords/Search Tags:New leasing standards, Old leasing standards, COVID-19, Financial leasing, Operating leasing
PDF Full Text Request
Related items