融资租赁出租人初始直接费用的国际比较研究

Finance leaser initial direct cost's international comparison research

为规范我国租赁业务的核算,2006年颁布了《企业会计准则第21号—租赁》准则和准则指南,财政部及时组织专家编写了准则讲解,它们进一步完善了我国租赁业发展必需的政策支柱,推动了我国租赁的核算和信息披露的国际趋同。但对其中融资租赁出租人初始直接费用的确认方法,准则及讲解中均将其作为应收融资租赁款的单独计加项目;另外租赁投资净额中没有包括初始直接费用。这对理论和实务中的理解带来一定的困难,也与国际会计准则第17号租赁准则的处理不同。本文就融资租赁出租人初始直接费用的确认与计量提出自己的看法。

In order to standardize the finance lease accounting in China, fundamental principles and guide line in 《Chinese Company Accounting Standard No.21 lease》were publicized in 2006, and then the Treasury Department organized experts to write the principle explanation immediately. The principles and explanations make the policy of lease which is a developing trade in our country perfect and incline the policy to-wards International Accounting Standard. However, as to the way of affirming the initial direct costs of finance lease, the principles and explanation still take it as a single program which should add into the receivable financial lease. Moreover, there is no initial di rect cost in the account of net lease investment. Both of them take a lot of difficult in accounting theory and practice, and differ from No.17 InLernational Account ing Standard. How to affirm and calculate the initial direct costs of finance lease？ This essay will put for ward my own opinion and table a proposal for this question.