對于租赁会计相关问题的研究.docVIP

安徽建筑工业学院 毕 业 设 计 (论 文) 专 业 07会计学 班 级 1班 学生姓名 夏婷婷 学 号 07204050116 课 题 租赁会计相关问题研究 指导教师 刘洪 2011年6月10日 租赁会计相关问题研究 【摘要】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。 【关键词】租赁；租赁会计；企业会计准则；相关问题 【Abstract】The contemporary lease industry has become an important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries．Compared with the developed cotmtries，the lease industry in our country is at the initial stage of development．Accordingly，the lease accountant of our country who serves the leasing industry is not very perfect with the WTOs entry of our country, the leasing industry will fast develop in our county ,its very necessary to set up a set of perfect lease accounting criterion of combining together with the reality of our country．On February 15th,2006，the Ministry of Finance promulgated new Accounting Standards for Business enterprises in accordance with International Accounting Standards．No.21 of Accounting Standards, Leasing Accounting Criterion, that is used to guide and standardize lease accounting practices in China．This text analysies Some defects that exist in the new lease accounting criterion of Our country, combining International Accounting Standards at the same time．and has divided five chapters to expound the fact and given Some effective measures to perfect the lease accounting criterion of Our country．I wish it could play a impetus role at the lease accounting through studying the lease accounting． 【Ke