租赁会计规范的探讨

租赁 ,特别是融资租赁业务的迅速发展 ,客观上要求有相应的准则或制度对租赁会计予以规范。与世界上租赁会计规范程度较高的国家相比 ,我国对租赁会计的规范还存在着缺乏一项专门的准则或制度 ,操作方法简单、单一等不足之处。我国应尽快制定一项租赁会计的具体准则 ,对租赁业务的会计确认、计量、记录、报告等全过程予以规范。

A Discussion On the Standards of Renting Accounting

The rapid development of renting,corresponding rules to standardize it. This paper tends to show the disadvantages,such as simpleness and oneness of the operating methods,and lack of the special standards,of the present renting standards in our country through the comparison with other countries of much more developed renting accounting standards.It also looks into the prospects of the renting accounting in our country with the reference of international practice so as to stimulate the standardization of renting accounting in our country.