售后租回交易会计探讨

After sale leaseback transaction accounting study

售后租回是一种特殊的租赁形式,由于其信用门槛低、操作方便灵活,已越来越受到企业的重视,逐渐成为企业,特别是中小企业融资的重要手段。针对售后租回交易的会计实务处理方法在会计准则框架下进行了分析,并对售后租回交易对企业产生的影响进行了探讨,指出现有租赁准则的局限,提出了改进建议。

After sale and leaseback is a special form of lease financing, because of its low threshold, the operation is convenient and flexible, has been more and more attention by the enterprises, and gradually become the enterprise, particularly is an important means of financing of small and medium enterprises. In this paper, after sale leaseback transaction accounting processing methods are analyzed in the framework of accounting standards, and the effect of after sale leaseback transactions for enterprises is discussed, pointing out the limitations of the lease criterion, and improvement suggestions are put forward.