关于出租方在融资租赁过程中账务处理的探讨

Probing the Financial Treatment of the Letter in the Financial Leasing Process

作为企业融通资金的渠道之一－融资租赁随着经济的发展在企业承担着越来越重要的作用．我国关于融资租赁的会计准则主要是站在承租方的角度来论述的，关于出租方如何进行会计处理却没有做出规定．基于此，本文根据国际会计准则的相关论述和我国会计实务具体做法就出租方在融资租赁过程中账务处理的各种方法做一探讨，有一定的可操作性．

As one of enterprises's fund channels, financial leasing has played an important role in the develop-ment of economy. In China, the discussion of the financial leasing norms is held from the point of the leasers. How the leasers treat their finance is not definitely prescribed. For this reason, the paper, based on the discus-sion of the international accounting norms and the present China' s accounting practices, probes the financial treatment in the financial leasing process and suggests the practical financial treatment methods.