摘要摘要长期以来,旧租赁准则采用的双重租赁模型使公司年报只需对表外经营租赁进行披露,承租人可以通过操作对租赁业务分类的划分，有选择性的美化公司财务指标，使得投资者无法从财务报表中看出公司整体的租赁状况和负债情况。新租赁准则是在我国会计准则与国际会计准则共同实施的环境下，与我国企业发展现状相结合，实施新租赁准则，该准则改用单一租赁模型，将经营租赁表外业务表内化，在一定程度上弥补了旧租赁准则存在的缺点与漏洞。新租赁准则的颁布与实施使得企业的会计处理工作发生巨大变化,也使得承租方财务信息的披露更加全面。基于此，本文以新租赁准则的相关内容为研究对象，探究新租赁准则的实施，对我国企业财务报表的制定产生的一系列影响，着重对中国石油天然气股份有限公司作为承租人的租赁业务进行分析,将实施新租赁准则前后的财务数据进行对比,进而分析新租赁准则的实施对中国石油天然气股份有限公司在自身财务报表、财务指标等方面存在的一系列问题，进而提出相应的解决措施，促进中国石油天然气股份有限公司的可持续发展。关键词：新租赁准则；财务报表；承租人-I-ABSTRACTABSTRACTForalongtime,thedual-leasemodeladoptedbytheoldleasingstandardallowedthecompany’sannualreporttoonlydiscloseoff-balancesheetoperatingleases.Lesseescanclassifytheleasebusinessthroughoperationsandselectivelybeautifythecompany’sfinancialindicators,makingitimpossibleforinvestorstoThecompany'soverallleasestatusandliabilitiescanbeseeninthefinancialstatements.Thenewleasestandardistheimplementationofthenewleasestandardundertheenvironmentofthejointimplementationofmycountry’saccountingstandardsandinternationalaccountingstandards,combinedwiththestatusquoofthedevelopmentofChineseenterprises,andthenewleasestandardisreplacedbyasingleleasemodel,whichinternalizestheoff-balancesheetbusinessofoperatingleases.Toacertainextent,ithasmadeupfortheshortcomingsandloopholesoftheoldleasestandards.Thepromulgationandimplementationofthenewleasestandardshavemadegreatchangesintheaccountingtreatmentofenterprises,andalsomadethedisclosureofthelessee’sfinancialinformationmorecomprehensive.Basedonthis,thisarticletakestherelevantcontentofthenewleasestandardastheresearchobject,explorestheimpactoftheimplementationofthenewleasestandardontheformulationofthefinancialstatementsofChineseenterprises,andfocusesontheleasingbusinessofChinaNationalPetroleumCorporationasthelessee.Analyze,comparethefinancialdatabeforeandaftertheimplementationofthenewleasingstandard,andthenanalyzeaseriesofproblemsthattheimplementationofthenewleasingstandardhasonChinaNationalPetroleumCorporationinitsownfinancialstatementsandfinancialindicators,andthenproposecorrespondingsolutions.PromotethesustainabledevelopmentofChinaNationalPetroleumCorporation.-II-摘要Keywords:newleasecriteria,Financialstatements,Tenant-III-目录目录1绪论........................................................................................................................11.1研究背景......................................................................................................11.2研究意义......................................................................................................11.3文献综述......................................................................................................11.3.1国外研究现状11.3.2国内研究现状22新租赁准则概述....................................................................................................32.1新租赁会计准则修订的背景......................................................................32...
