融资租赁业务会计处理方法的研究——以XX公司为例.docxVIP

摘要融资租赁是随着经济发展而逐渐形成的一种集融资与融物、贸易与技术更新于一体的新型金融产业。这种新型的融资方式很快被这个经济高速发展的社会所接受，并且成为当今世界上融通资金最流行的方式之一。由于融资租赁融资与融物相结合的特点，从而导致它的处理方法与其他的融资方式显著不同。随着我国经济的高速发展，融资需求也在不断的增加，许多适应这种融资方式的中小型企业也对此十分需求，从而致使融资租赁行业得到了迅猛的发展。在中国加入WTO后，已有一些国际租赁公司进入我国，这些租赁公司资本规模大，且严格执行国际惯例进行业务操作，对我国目前的租赁业构成严峻挑战。我国融资租赁在不断发展的同时，融资租赁会计处理方法的研究也在不断的进步，但是由于融资租赁的发展还尚未成熟，所以其会计处理方法的研究方面还比较落后。因此，本文通过对融资租赁会计处理方法中存在的一些问题进行分析，结合我国融资租赁业的发展，提出了一些改进措施。关键词融资租赁，会计处理，承租人，出租人ABSTRACTFinancing lease is along with the economic development and gradually formed a set of financing and financial, trade and technology updates in one of the new financial industry. This new type of financing quickly accepted by the rapid economic development of society, and become the world one of the most popular way of financing. Due to the characteristics of the financing lease financing combined with it, which leads to its processing method is significantly different from other forms of finance. With the rapid development of Chinas economy, financing needs are also constantly increased, many ways adapt to the financing of small and medium enterprises also attaches demand, thus the financing lease industry obtained the swift and violent development. After Chinas accession to the WTO, there have been some international leasing company into China, the leasing company capital scale, business operation and strict enforcement of international practice, pose a serious challenge to the present rental business. Financing lease in China growing at the same time, the financing lease accounting methods research also in unceasing progress, but because of the development of financing lease is not yet mature, so the accounting methods of research is still relatively backward. Therefore, this article through to some of the problems existing in the financing lease accounting methods is analyzed, combined with the development of financing leasing in China, puts forward some improving measures.KeywordFinancing lease, accounting treatment, the lessee ,the lessor目 录摘要