对租赁准则相关问题的探讨

Discussion on Problems Related to Lease Term

租赁是资产使用权有偿让渡的一种特殊形式。我国租赁准则既吸取了许多国际通行的做法,又结合本国实际情况进行了有中国特色的处理。本文对我国租赁准则的适用性及存在的问题进行了探讨,并就我国租赁准则提出了几点建议。

Lease is a kind of special form in which the asset right is stipendiarily transferred. The lease term of our courtry not only draw a lot of international and current methods but also combined the national actual conditions and carried on the treatment with Chinese characteristics. This paper discusses the suitability of lease criterion and existing problems, and puts forward some suggestions on leasing criterion in our country.