本文關(guān)鍵詞： 租賃 融資租賃 經(jīng)營租賃 國際租賃準(zhǔn)則 IFRS16　出處：《深圳大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：租賃作為企業(yè)重要的融資渠道,在國民經(jīng)濟(jì)中發(fā)揮著越來越重要的作用。但是現(xiàn)行會計(jì)準(zhǔn)則對租賃交易的會計(jì)處理方式一直受到國際社會的詬病。一方面,經(jīng)營租賃產(chǎn)生的權(quán)利和義務(wù)并不在承租人的財(cái)務(wù)報(bào)表中所反映,使得經(jīng)營租賃成為一種表外融資;另一方面,現(xiàn)行準(zhǔn)則中對經(jīng)營租賃和融資租賃的分類過于依賴涇渭分明的界限,導(dǎo)致經(jīng)濟(jì)實(shí)質(zhì)相似的交易會計(jì)處理方式卻不同,降低了財(cái)務(wù)報(bào)表的可比性。為解決此問題,2006年IASB和FASB將租賃準(zhǔn)則列為聯(lián)合項(xiàng)目之一,以期解決現(xiàn)行租賃準(zhǔn)則導(dǎo)致表外融資這一問題。然而原本計(jì)劃在2011年推出的新國際租賃準(zhǔn)則卻由于各種原因而一拖再拖,IASB和FASB在2010年和2013年兩次聯(lián)合發(fā)布征求意見稿,終于在2016年1月正式發(fā)布新準(zhǔn)則。新準(zhǔn)則分為IASB發(fā)布的IFRS16和FASB發(fā)布的ASC842兩個版本,二者對于承租人的處理等方面有所不同,但是都是以使用權(quán)模型為基礎(chǔ)。使用權(quán)模型,是指租賃交易發(fā)生時,承租人應(yīng)當(dāng)將其產(chǎn)生的使用權(quán)確認(rèn)為一項(xiàng)資產(chǎn),將其產(chǎn)生的租金應(yīng)付義務(wù)確認(rèn)為一項(xiàng)租賃負(fù)債。這一模型防止了企業(yè)利用經(jīng)營租賃進(jìn)行表外融資,從而提高了財(cái)務(wù)信息的質(zhì)量。我國租賃市場在上世紀(jì)80年代形成之后,經(jīng)過30年的不斷發(fā)展,租賃已在航空、醫(yī)藥、基建等與國民經(jīng)濟(jì)息息相關(guān)的重大領(lǐng)域成為主要融資方式之一。由于IFRS16是在2019年1月1日開始生效,在與國際會計(jì)準(zhǔn)則趨同的趨勢下,我國租賃行業(yè)和會計(jì)準(zhǔn)則制定機(jī)構(gòu)都將面臨如何應(yīng)對這租賃會計(jì)準(zhǔn)則修訂所帶來的影響。本文首先分析了現(xiàn)行租賃準(zhǔn)則所存在的缺陷,然后對新國際租賃準(zhǔn)則IFRS16從修訂歷程到內(nèi)容予以詳細(xì)的分析和評價,在此基礎(chǔ)上,分析了我國租賃市場的現(xiàn)狀,包括租賃行業(yè)和與租賃密切相關(guān)的航空業(yè),并以航空業(yè)代表性企業(yè)東方航空為例,通過比較現(xiàn)行準(zhǔn)則和IFRS16對于租賃業(yè)務(wù)在賬務(wù)處理和財(cái)報(bào)列報(bào)、披露等方面的不同,來直觀的反映IFRS16對于租賃市場參與者和相關(guān)行業(yè)的影響,最后提出了一些關(guān)于如何應(yīng)對IFRS16的建議。
[Abstract]:As an important financing channel for enterprises, leasing plays a more and more important role in the national economy. However, the current accounting standards for the accounting treatment of leasing transactions have been criticized by the international community. On the one hand, The rights and obligations arising from an operating lease are not reflected in the lessee's financial statements, making the operating lease an off-balance-sheet financing; on the other hand, The classification of operating leases and financial leases in the current standards relies too heavily on distinct boundaries, resulting in different accounting approaches to transactions that are substantially similar in economy. The comparability of financial statements has been reduced. In 2006, IASB and FASB included leasing standards as one of the joint projects. The aim is to solve the problem of off-balance-sheet financing caused by the current lease guidelines. However, the new international lease guidelines, which were originally scheduled to be introduced in 2011, have been delayed for various reasons and have been jointly issued by the IASB and FASB on 2010 and 2013 for their opinions. Finally, in January 2016, the new guidelines were officially released. The new guidelines are divided into two versions: IFRS16 released by IASB and ASC842 released by FASB. The two versions are different in terms of how to deal with the lessee, but both are based on the model of the right to use. When a lease transaction occurs, the lessee shall recognize the right of use generated by the lease transaction as an asset, and the obligation of rent payable arising from it as a lease liability. This model prevents the enterprise from using the operating lease for off-balance-sheet financing. This has improved the quality of financial information. After the formation of the leasing market in -20s, after 30 years of continuous development, leasing has been in aviation, medicine, Infrastructure and other important areas closely related to the national economy have become one of the main financing methods. Since IFRS16 came into effect on January 1st 2019, under the trend of convergence with international accounting standards, How to deal with the influence brought by the revision of leasing accounting standards will be faced by the leasing industry and accounting standard-setters in China. Firstly, this paper analyzes the defects of the current lease standards. Based on the detailed analysis and evaluation of the new international leasing standard IFRS16 from the revision process to the content, this paper analyzes the current situation of the leasing market in China, including the leasing industry and the aviation industry, which is closely related to the lease. Taking China Eastern Airlines, a representative enterprise in the aviation industry, as an example, by comparing the current standards with the differences between IFRS16 and the leasing business in the aspects of accounting treatment, financial statement presentation, disclosure and so on, To reflect the impact of IFRS16 on rental market participants and related industries. Finally, some suggestions on how to deal with IFRS16 are put forward.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.49;F562.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方燕;;現(xiàn)行租賃會計(jì)準(zhǔn)則的缺陷及改進(jìn)建議[J];中國管理信息化;2015年06期

2 趙宣卜;;租賃會計(jì)準(zhǔn)則問題研究[J];北方經(jīng)貿(mào);2014年10期

3 戚曉麗;;國際租賃準(zhǔn)則修訂動向及其對租賃業(yè)的影響[J];商業(yè)會計(jì);2014年13期

4 唐瀅瀅;汪祥耀;;國際租賃準(zhǔn)則變革及最新進(jìn)展研究[J];財(cái)會學(xué)習(xí);2014年07期

5 鄭賢龍;汪祥耀;;國際租賃會計(jì)準(zhǔn)則最新發(fā)展及啟示[J];財(cái)政監(jiān)督;2014年05期

6 竹麗婧;;國際租賃會計(jì)準(zhǔn)則的最新動態(tài)及啟示[J];商業(yè)會計(jì);2014年01期

7 朱丹;;IASB/FASB《租賃》準(zhǔn)則征求意見稿評析——兼論與現(xiàn)行會計(jì)準(zhǔn)則的差異[J];財(cái)會學(xué)習(xí);2012年08期

8 孫思思;;租賃會計(jì)準(zhǔn)則應(yīng)用若干問題探討[J];財(cái)會研究;2011年14期

9 王學(xué)t，

本文編號：1508339