租赁会计国际比较研究

由于租赁既有别于一般的商品交易，又有别于一般的借贷，由此产生的会计问题主要有：承租人对租赁资产的金额及相应的负债额的确认，以及在财务报表中的揭示：出租人出租资产的债权的确认及租赁收益的处理，租赁信息在财务报表中的揭示等，而各国有其不同的特点，但也有其共性。因而我国在制订租赁会计具体会计准则时，必须结合本国国情，同时借鉴他国的先进作法才是明智之举。

The International Comparison of Lease Accounting Standards

Because lease is different from both common commodity exchange and traditiona1 debt and credit. it causes such accounting problems as how to measure and disclose leased assets and the corresponding debt for the lease holder,and how to measure and disclose the creditor's rights of leasing assets and lease income and so on. Each country has its own feature. but there is something in common. So we must learn other countries' practice and regulate our lease accounting standards according to the situation of our country.