A Case Study Of The Impact Of New Leasing Standards On Express Delivery Enterprise D

The promulgation and implementation of the new lease criterion to solve the old rules under the from all walks of life for a long time using way of operating lease off-balancesheet operations statements whitewash,mainly including the off-balance-sheet financing and rent real buy secretly operation behavior,such as the new standards require that enterprises in leasing business,according to the standards stipulated by the method will be accrued on the balance sheet assets and liabilities of the above,Further enhance the balance sheet to reflect the true status of corporate assets and liabilities.In the express delivery industry,enterprises with direct operation mode,known as "asset-heavy" operation mode,on the one hand gain market reputation due to their efficient and unified management and control and better products and services,but on the other hand,in order to ensure the coverage of national outlets and save operating costs,their operating lease scale is extremely large.The implementation of new standards necessary for the model of enterprise financial,operational and strategic development and so on a larger impact,this article selects the express industry in the marketing mode of D company as a case study object,analyzed the influence of the important aspects and puts forward some Suggestions,in order to the class model enterprise management play a certain guiding significance in practice.After analysis,the author thinks that the new guidelines to D company important two factors as follows,one is the marketing mode D company’s financial statements in accordance with the new guidelines,after retracing their assets and liabilities scale enterprise has a bigger change than join mode,deterioration of debt paying ability index,financial risks,but the profit index have certain improvement;Second,the new standards have a certain impact on THE business model of D Company.Express delivery enterprises with direct business model need to consider whether to properly introduce business partners or change the way of asset introduction in a short period of time to reduce the negative impact.