新租赁准则实施的财务影响及建议——以A+H股上市部分公司为例

inancial Impact and Suggestions on the Implementation of the New Leases Standard——A Case Study of Some A-share and H-share Listed Companies

文章以已实施财政部2018年12月发布的新租赁准则的部分A+H股上市公司的资料为依据作研究,认为新租赁准则的实施对经营租赁的承租人产生较大影响,经营性租赁确认入表将增加承租人资产和负债的规模,部分企业的所有者权益发生变化,利润表和现金流量表的相关项目金额也发生变化,其相关的财务指标受到了影响。新租赁准则在提高企业会计信息质量的同时,部分会计基础理论受到了新的挑战。因此建议将来实施新租赁准则的企业及时研究新租赁准则内容,做好租赁识别和确认、信息系统升级等各项准备工作,按新租赁准则的规定进行会计核算,提高会计信息质量。

Based on the data of some A-share and H-share listed companies in the New Leases Standard issued by Ministry of Finance in December 2018,this paper holds that the implementation of the New Leases Standard has a great impact on the lessees of the operating lease;recognizing the operating lease in the balance sheet will increase the size of the lessee's assets and liabilities;the owner's equity of some companies has been changed,the amount of relevant items in the income statement and cash flow statement has also been changed,and the relevant financial indicators have been affected.While the New Leases Standard improves the quality of companies’accounting information,some basic accounting theories face new challenges.Therefore,It is suggested that companies,which will implement the New Leases Standard,should timely study its content,make good preparations for lease identification and confirmation,information system upgrading and so on,and conduct accounting according to its rules in order to improve the quality of accounting information.