关于固定资产融资租赁会计处理的探讨

About Accounting Method for Financial Lease of Fixed Assets

融资租赁作为一种企业融资手段，已逐渐为我国企业所认识与接受，但对固定资产融资租赁这一特殊经济行为的会计处理，仍是我们值得研究和探讨的问题。我国的《企业会计准则》对固定资产融资租赁会计处理的规定，虽然促进了融资租赁经济业务会计处理的规范化，但尚不能满足会计对这一经济业务进行全面反映与监督的要求。本文从会计的基本原则出发，论述了固定资产融资租赁的会计处理要求，并在此基础上提出了能全面反映与监督融资租赁经济业务的会计核算程序，进而通过实例深入阐述根据这一会计程序的具体会计处理方法。

Financial lease as a means of financing has been adopted gradually by the enterprises in this country and it needs to go further into the method of accounting transaction for financial lease. According to the accounting postulates, this paper discusses some accounting policies for financial lease of fixed assets. Based on the policies, the accounting method is put forward which can completely mirror and control the financial lease event by using an actual example.