“使用权模式”下的租赁会计研究

On lease accounting in the perspective of“right-of-use model”

现行租赁会计准则将租赁会计分为经营租赁和融资租赁,并采取截然不同的会计处理方法。但经营租赁和融资租赁的产权性质是一样的,会计上的"二分法"导致了会计信息缺乏可比性。国际会计准则委员会针对现行租赁会计"二分法"的弊端,提出租赁会计的"使用权"模式。文中基于租赁会计的"使用权"模式,从出租方和承租方两个角度探讨会计处理问题。以我国4家上市航空公司为例,分析将经营租赁承诺资本化后对公司财务比例产生的影响。

Current lease accounting standards consist of two categories,finance leases and operating leases,which have quite different accounting treatments.But the nature of property rights of either operating leases or finance leases is the same.“Dichotomy”in accounting has resulted in a lack of comparability on accounting information.In order to solve this problem,the International Accounting Standards Board （IASB）proposes a new model for lease accounting,that is,“right-of-use model”. Based on this model,this paper explores the accounting treatment from the perspectives of the lessor and the lessee,and gives a case study of four listed airlines in China to analyze the impacts of the capi-talization of operating lease commitments on the corporate financial ratios.