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 tradi tional debt and credit,which cause s uch accounting problems as how to measur e and disclose leased assets and the c orresponding debt for the lease hold er,and how to measure and disclose the creditor' s rights of leasing assets and lease i ncome and so on.Each country has his o wn character,but there is something in common.So we mu st learn other countries practice an d according to the situation of our co untry to regulate our lease accounting standard.