关于租赁会计准则若干问题的思考论文-论文资料（word可编辑）.doc

-2- - 关于租赁会计准则若干问题的思考 摘 要 租赁会计准则是对特殊业务和特殊行业的会计规范。然而长期以来对这一准则尤其是对承租人会计处理的规范的质疑之声不绝于耳。许多学者从确认、计量和报告等会计程序的角度指出了现行租赁准则对承租人会计处理规定的不足之处。 经济学中契约理论的建立为研究会计准则指出了新的方向。本文在契约理论的指导下,以会计政策选择为切入点对租赁会计准则进行了重新阐释。 现代租赁业在工业发达国家和一些发展中国家已成为企业进行投资、融资的重要渠道和进行设备促销的主要营销方式之一，与发达国家相比，我国租赁业务正处于发展初期阶段，相应地，我国为租赁业服务的租赁会计还不完善。随着我国WTO的加入，租赁业也在我国快速发展，建立一套完善的与我国实际相结合的租赁会计准则显得非常有必要。2006年2月15号，财政部根据国际会计趋同的原则，颁布了新《企业会计准则》，其中第二十一号租赁准则用以指导和规范我国的租赁会计行为。本文结合国际会计准则，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，分五章进行论述，以期通过对租赁相关会计问题的研究，提出一些完善我国租赁会计准则的有效措施，对我国租赁会计起到一个向上的推动作用。 关键字：租赁会计；会计准则；承租人；会计政策；措施 Lease accounting standards on Some Thoughts Abstract Lease accounting is a special industry specific business and accounting norms. However, the criteria for a long time especially on the accounting treatment of tenants challenged the norms of the voices. Many scholars from the recognition, measurement and reporting perspective of accounting procedures that the lessee of the current lease accounting standards on the inadequacies of the provisions. Contract theory in economics to study the establishment of a new accounting standard that direction. In this paper, under the guidance of contract theory, the accounting policy choice as the starting point of the lease re-interpretation of accounting standards. Modern leasing industry in the industrial countries and some developing countries have become the investment and financing channels and the importance of promotion of equipment one of the major marketing, compared with developed countries, Chinas leasing business is in the early stages of development, corresponding , our leasing services for the lease accounting is not perfect. With Chinas WTO accession, Chinas rapid development of the leasing industry is also to establish a comprehensive and effective combination of our lease accounting standards is very necessary. February 15, 2006, the Ministry of F