国际航运业船舶负债经营的融资租赁决策

与飞机、汽车等运输工具的融资租赁相比较，国际航运船舶的融资租赁是资金市场上最近出现的现象。该文通过实例论述了船舶融资租赁决策的方法；讨论了船舶融资租赁与贷款购建相比较所具有的优点与存在的弱点。本文的计算分析表明，船舶融资租赁与船舶贷款购建同样是根据航运企业的财务状况可供选择的一种融资方式，我国航运界对船舶的融资租赁不应存在疑问。

Decisison Making for Finance Leasing of Ocean Going Vessels Operating in Debt in the International Shipping Industry

Compared with other forms of equipment leasing such as aircraft and motor vechicle leasing,the leasing of ocean going vessels is a fairly recent phenomenon in financial markets. In this paper,through a pracitical example, the author presented the decision making method for finance leasing of vessels and discussed the advantage and disadvantage of the leasing. The result of calculation and analysis in the paper shows that the leasing as well as the purchasing are one of the financing forms for vessels which can be chosen according to the shipping company's financial status.There should be no doubt for the shipping industry in our country to adopt this leasing form of ocean going vessels.