承租人视角下新租赁准则对物流快递行业的影响及对策研究——以YT速递股份有限公司为例

Research on the Impact of New Leasing Criteria on Logistics Industry and Countermeasures from the Perspective of Lessee——Take YTO Express Group Co.,Ltd.as an example

国家财政部于2018年12月7日发布了新修订的《企业会计准则第21号——租赁》,新租赁准则的应用会对国内物流快递企业产生较大影响。本文从承租人视角出发,以YT速递股份有限公司2018年的财务年报为案例,分析了新租赁准则对物流公司资产负债表、利润表和现金流量表以及各项财务指标的影响,并由此为企业的应对措施提供建议。

China ministry of finance issued the newly revised Accounting Standards for Business Enterprises No.21—Leases on December 7,2018.The application of the new lease standards can have a greater impact on domestic logistics enterprises.From the perspective of lessee,this paper takes the financial year 2018 of YTO Express Group Co.,Ltd.as an example to analyze the impact of the new leasing criteria on the balance sheet,profit statement,cash flow statements and various financial indicators of logistics companies,and thus provide suggestions for the countermeasures of enterprises.