本科论文摘 要我们国家的旧租赁规则是在 2006 年颁布实施的，经过一段时间的使用后，因为外部环境发生了改变，所以对其进行了修订。在新租赁规则中，最大的改变是企业租赁业务的计量、列报必须要和新的规范要求相吻合，可以这样说，新租赁准则为国内租赁发展产生一定的促进作用。随着社会的不断发展，中国的租赁业务发展的也越来越快，随之，一些相关联的存在争议的会计问题逐渐暴露出来。从旧租赁规则来看，对所有权予以转移时，必须要和符合五项规定，类型只有两种，即经营租赁、融资租赁。两者间存在的主要区别是和资产、负债是不是存在关联性。从企业的角度来说，租赁业务的金额如果过大的话，会导致负面信息被掩藏，其实际的经济业务状况就难以呈现出来。在进行租赁识别时，问题也是较多的，主要表现为界限不够明确。租赁是服务的一种类型，如果订立的合同不够明确，就会出现一系列后续的问题，因此，中国新的会计租赁准则随之而来。关键词：新租赁准则，承租人，财政部Abstract本科论文In February 2006, the ministry of finance of China issued the lease criteria, which is referred to in this paper as the old lease criteria. The most important part of the new lease criteria is the measurement and presentation of the leasing business experienced by the enterprise. The issuance of new standards plays an important role in the development of leasing in China. With the continuous development of the society, the leasing business in China is developing more and more rapidly, and then some relevant accounting disputes are gradually exposed. In the old leasing standards, there are some classifications for leasing in the item of ownership change or not. The transfer of ownership is judged by the five provisions of the guidelines, which divide the type of lease into operating lease and finance lease. Financing lease main show is clearly related assets liabilities, and operating leases are not confirm the relevant asset liability, in the enterprise, if the leasing business in large a...
