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租赁作为有效筹集资金和利用资产,提高企业经济效益的一种方式,日益受到企业经营者及管理人员的关注。同时我们也看到,实务中,一些企业利用租赁进行资产负债表外筹资粉饰报表,提供的会计信息既不相关又不可靠,严重扰乱了社会经济次序。为了规范租赁业务及其理财活动,财政部颁布了《企业会计准则——租赁》(以下简称《租赁准则》),要求所有企业从2001年1月1日起施行。本文拟就新准则与分行业会计制度、《金融企业会计制度》中有关规定进行比较,对该准则作一剖析。
Leasing as an effective way to raise funds and use assets to improve the economic efficiency of enterprises, increasingly by business managers and managers attention. At the same time, we have also seen that in practice, some enterprises use leasing for off-balance sheet financing, providing accounting information that is neither relevant nor reliable and seriously disrupts the social economic order. In order to standardize the leasing business and its wealth management activities, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Leasing” (hereinafter referred to as “leasing guidelines”), requiring all enterprises to enter into force as of January 1, 2001. This article intends to compare the new standard with the sub-industry accounting system, “Financial Enterprise Accounting System” in the relevant provisions of the guidelines for an analysis.