近年来我国大力发展航空业，目前我国的航空业已经经入了一个高速发展时期，为达到占据更多的市场份额、进而达到提升公司的运营实力的目的，国内各航空公司都不遗余力地大规模引进飞机以扩张经营规模。适逢这样的时机，飞机融资租赁凭借其较高的灵活性、相对较低的成本和多元化的融资渠道等特点成为各航空公司飞机引进最重要的融资方式，并已逐步成为当今世界各国航空公司更新和扩充机队的重要方式之一。然而，飞机融资租赁方式在给航空公司带来快速扩张机遇并获取相应收益的同时，也由于航空公司未能进行有效的管理和风险控制，导致引发了巨大的经营和财务危机。因此，对航空公司融资租赁业务进行有效的风险管理、防范租赁风险，意义重大且深远。本论文以飞机融资租赁风险控制管理产生的历史背景、发展现状和现实意义为开头，并通过演绎的研究思路和方法，在对航空公司飞机融资租赁业务进行详细介绍的同时，通过对飞机融资租赁概念、特征、方式等进行阐述，和飞机融资租赁与其他融资途径的比较分析加深了对飞机融资租赁业务及其风险点的研究分析。国内航空公司进一步大力发展飞机融资租赁业务并控制其风险，才能够抓住即将到来的新的市场机遇。经过分析航空公司飞机融资租赁业务风险的形成原因，主要包括政治风险、自然风险、市场风险、管理风险、汇率风险、利率风险、技术风险和税务风险，充分的揭示了这些风险形成及其根源。继而针对融资租赁过程中的风险，提出风险控制思路和方案，对整个风险管理进行阐述。最后通过深圳航空公司飞机融资租赁案例分析。介绍了深航在融资租赁引进飞机业务过程中所采取的风险控制方案和措施，藉此案例对融资租赁风险管理的实践意义进行了验证，也为同行业融资租赁操作过程中的风险管理提供了良好的佐证和参考价值。本论文针对航空公司目前飞机融资租赁业务的核心，即风险控制管理的问题进行了研究。其主要目的是通过探讨航空公司面对融资租赁风险如何进行识别、控制和实施应对措施，以期达到以可控的低成本控制飞机融资租赁中的风险，实现航空公司的长期可持续性发展。

At present, China’s airline business is in a period of rapid development, and domestic airline companies are massively introducing airplanes to expand the business scale, so as to occupy higher market share, and thus to enhance the operation strength. In this period, airplane financial leasing, as one of the basic means for the airline companies all over the world to update and expand their fleets, becomes a realistic choice for the airline companies to introduce airplanes, due to its characteristics of relatively lower cost, higher flexibility and diversified financing channels. However, while bringing the rapid expansion opportunities to the airline companies and obtaining the related benefits, airplane financial leasing causes huge business and financial crisis, because the airline companies fail in effective management and risk control. Therefore, for the financial leasing in airline companies, effective risk management and leasing risk prevention have a very important realistic significance.Firstly, this paper presents the background and realistic significance of the management of risks in airplane financial leasing, adopts deductive ideas and methods to introduce the airplane financial leasing business in airline companies in detail, describes the concept, characteristics and modes of airplane financial leasing, and compares airplane financial leasing and other financing methods to deepen the knowledge on airplane financial leasing business and its risks. This paper also clarifies the necessity for airline companies to further develop airplane financial leasing and control the risks under the new development opportunities.Secondly, this paper analyzes the causes of the risks in airplane financial leasing, mainly including political risks, natural risks, market risks, management risks, exchange rate risks, interest rate risk, technological risks and tax risks, and fully reveals the formation and root causes of these risks. Then, as for the risks in financial leasing, this paper proposes the risk control ideas and solutions and describes the whole risk management.Finally, this paper analyzes the case of airplane financial leasing in Shenzhen Airlines, introduces the real case of its financial leasing risk control, further demonstrates the realistic significance of financial leasing risk management, and provides good evidence and references for risk management in financial leasing operations in the same industry.This paper studies the core issue of current airplane financial leasing in airline companies, i.e. risk management. The purpose is to explore how airline companies identify and control financial leasing risks and take countermeasures, to achieve the control of risks in airplane financial leasing at the lowest cost and realize the sustainable development of the airline companies.