出租人融资租赁会计处理探讨-定稿.docVIP

摘 要 随着社会的进步，时代的发展，现代租赁业在工业发达国家和一些发展中国家己成为企业进行投资、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，我国租赁业务还处于起步阶段，相应地，我国为租赁业服务的租赁会计很不完善。随着我国经济的迅速发展，以及加入世界贸易组织，租赁业也在我国的快速发展，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。本文针对我国现行出租人融资租赁会计处理探讨，针对我国我国出租人融资租赁会计的问题进行分析，同时结合美国会计一准则和国际会计准则，进行论述并提出一些完善我国租赁会计准则的有效措施。希望通过对出租人融资租赁会计研究来对我国租赁会计起到一个向前推动的作用。 【关键词】租赁 出租人 租赁会计 Abstract Along with social progress, the development of the times, the modern leasing industry in the industrialized countries and some developing countries have become one of the enterprises an important channel of investment, financing and equipment promotional marketing, compared with developed countries, Chinathe leasing business is still in its infancy, the lease accounting services for the leasing industry in China is far from perfect. With the rapid development of Chinas economy, as well as accession to the World Trade Organization, the leasing industry is also the rapid development of our country, to establish a comprehensive lease accounting standards combined with the reality of our country is very necessary. In this paper, Chinas current the lessor finance lease accounting treatment explore the lessor under finance leases accounting for our country analysis, combined with U.S. accounting standards and international accounting standards, are discussed and put forward some effective measures to improve our lease accounting standards. Hopes to play a role of a move forward to our lease accounting to the lessor under finance leases Accounting Research. 【Key words】Lease； 0.1研究背景及意义 1 0.2国内外研究现状 2 0.3研究方法及框架 3 1 或有事项会计信息披露概述 1.1 或有事项的概念 3 1.2 或有事项的特征 4 1.3 或有事项会计信息披露的含义 4 1.4 或有事项会计信息披露的内容 5 2或有事项会计信息披露存在的问题 2.1 或有事项会计信息披露过于概括 7 2.2 或有事项会计信息披露位置分散 8 2.3 或有事项会计信息披露缺乏统一标准 8 2.4 或有事项会计信息披露不真实 8 3或有事项会计信息披露问题的原因分析 3.1 公司内部缺乏有效的自我约束和监督机制 9 3.2 或有事项的确认标准执行存在困难 10 3.3 或有事项方面法律制约力不足 10 3.4 证券市场缺少或有事项方面完善的运行机制 11 4完善或有事项会计信息披露的建议 4.1 完善公司内部治理机制和明确沟通责任 11 4.2 制定更详细的披露标准和加强学习 12 4.3 刚化或有事项方面的监管及执法力度 13 4.4 形成完善的证券市场运行机制 14 结 语 14 参考文献 16 致 谢