租赁会计的若干问题研究.doc

租赁会计若干问题的研究 摘要：目前，租赁已经成为现代经济不可或缺的经济活动，租赁会计的发展完善具有重要意义。现代租赁具有多种功能，租赁行为覆盖面广，涉及金融、贸易、法律等多学科，而我国租赁业务正处于发展初期阶段，租赁会计仍存在一些问题。为了促进租赁业的迅速发展，本文力图通过结合国际会计准则，对我国新颁布的租赁会计准则中涉及的有关租赁业务的一些会计问题，结合中国租赁业的发展，解决中国融资租赁会计目前存在的问题并提出其发展前景，提出了相应的改进建议，有助于完善我国租赁会计，提高会计信息质量。 关键词：租赁会计 会计准则 会计问题 Abstract ：At present, the lease has become an indispensable modern economy of economic activity, perfect lease accounting development is of important significance. Modern lease has a variety of functions, lease behavior is wide, involving many subjects such as finance, trade, law, and rental business is in early stages of development in our country, but there are still some problems of lease accounting. In order to promote the rapid development of rental business, combining the international accounting standards, this article attempts to lease accounting criterion of our new involved in some accounting issues relating to the leasing business, combining with the development of rental business in China, the solution to Chinas present problems of the financing lease accounting and put forward its development prospect, and puts forward the corresponding improvement Suggestions, help perfect our lease accounting, improve the quality of accounting information. Keywords：The lease accounting Accounting Standards Accounting issues 目录 1 租赁会计概述……………………………………………………………1 1.1 租赁的定义…………………………………………………………1 1.2 租赁的特点…………………………………………………………1 1.3 与租赁会计相关的概念……………………………………………3 2 租赁业务的分类………………………………………………………4 2.1租赁类型的确认与计量……………………………………………4 2.2 融资租赁与经营租赁的特点………………………………………5 2.3 融资租赁与经营租赁的区别………………………………………6 3 租赁会计的现状及问题分析………………………………………7 3.1 租赁会计现状………………………………………………………7 3.2 租赁会计准则中存在的问题………………………………………9 3.3 我国租赁业发展中存在的问题…………………………………………11 4 关于租赁会计整改的一些建议……………………………………11 4.1租赁交易界定标准不统一的改进…………………………………11 4.2 租赁资产入账价值规定的改进……………………………………12 4.3 会计人员的职业判断和处理的改进………………………………13 参考文献…………………………………………………………………………14 致谢辞………………………………………………………………………………15