关于租赁会计准则分类标准的质疑

本文从承租人的角度,阐述了现行国内外租赁会计准则对租赁业务分类的“风险报酬”标准,然后对这一标准的起源进行了历史回顾,从操作、理论与逻辑上对现行租赁会计准则租赁“风险报酬”分类标准的困境进行了揭示,并对“风险报酬”作为租赁会计准则租赁分类标准的成因作了进一步的分析。表明租赁会计准则需要在真正秉承“实质重于形式”原则的基础上,探索更为科学合理的租赁分类标准或租赁会计政策选择标准。

A Query on the Lease Classification Criteria in Existing Lease Accounting Standards

From the viewpoint of lessee, this paper expounds the "Risk/Reward" criteria for lease classification in existing lease accounting standards home and abroad, reviews the history of the criteria, reveals the predicaments of this criterion in operation, theory and logic and analyses the causes to adopt the "Risk/Reward" as lease classification criteria. It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the "Substance over Form" principle.