基于此，本文通过研究新租赁准则的主要变化内容后，并将其与旧租赁准则进行

基于此，本文通过研究新租赁准则的主要变化内容后，并将其与旧租赁准则进行对比分析，之后再细究其对航空运输企业可能造成的影响进行数据和理论分析，并以春秋航空为案例具体分析其为航空公司财务绩效带来的影响，通过分析，新租赁准则对航空运输企业偿债能力、盈利能力及营运能力财务指标均产生影响。首先是资产负债率和产权比率攀升，偿债能力下降；其次是净资产收益率和总资产收益率下降，盈利能力降低；最后是总资产周转率等降低导致航空企业营运能力下降。在分析出新租赁准则对航空运输企业造成的影响后，本文提出解决方法。针对偿债能力下降，应该合理规划租赁合同，例如使用短租期并且固定租金和变动租金结合的模式；针对盈利能力下降，应该约束成本费用，增强盈利水平，例如合理规划机队，减少采购成本，同时多方面降低费用等；针对营运能力降低，应该增设融资渠道，提升资金运营效率，例如使用股权融资或者创新债券产品，或者与银行系统合作。

基于此，本文通过研究新租赁准则的主要变化内容后，并将其与旧租赁准则进行对比分析，之后再细究其对航空运输企业可能造成的影响进行数据和理论分析，并以春秋航空为案例具体分析其为航空公司财务绩效带来的影响，通过分析，新租赁准则对航空运输企业偿债能力、盈利能力及营运能力财务指标均产生影响。 首先是资产负债率和产权比率攀升，偿债能力下降；其次是净资产收益率和总资产收益率下降，盈利能力降低；最后是总资产周转率等降低导致航空企业营运能力下降。 在分析出新租赁准则对航空运输企业造成的影响后，本文提出解决方法。 针对偿债能力下降，应该合理规划租赁合同，例如使用短租期并且固定租金和变动租金结合的模式；针对盈利能力下降，应该约束成本费用，增强盈利水平，例如合理规划机队，减少采购成本，同时多方面降低费用等；针对营运能力降低，应该增设融资渠道，提升资金运营效率，例如使用股权融资或者创新债券产品，或者与银行系统合作。

Based on this, this paper studies the main changes of the new leasing standards, and makes a comparative analysis with the old leasing standards, and then makes a data and theoretical analysis of the possible impact on the air transport enterprises, and takes Spring Airlines as a case to analyze the impact on the financial performance of airlines. Through the analysis, the new leasing standards on air transport enterprises The financial indicators of solvency, profitability and operating capacity have an impact. Firstly, the asset liability ratio and the property right ratio increase, and the solvency decreases; secondly, the return on net assets and the return on total assets decrease, and the profitability decreases; finally, the total asset turnover rate and other decreases lead to the decline of the operating capacity of aviation enterprises. After analyzing the impact of the new leasing rules on air transport enterprises, this paper proposes solutions. For the decrease of solvency, leasing contracts should be reasonably planned, such as the combination of short lease term and fixed rent and variable rent; for the decrease of profitability, cost and expense should be constrained and profitability enhanced, such as reasonably planning fleet, reducing procurement cost and reducing expenses in many aspects; for the decrease of operational capacity, financing channels should be added to improve the efficiency Operational efficiency of funds, such as the use of equity financing or innovative bond products, or cooperation with the banking system.<br>