新租赁准则变化对企业的影响研究

Research on the Impact of the Change of New LeasingStandards on Enterprises

随着我国市场经济的发展,租赁业务越来越复杂,租赁准则在实践中也暴露出一些问题,为此财政部于2018年12月颁布新的租赁准则,2019年起分步实施,2021年起全面实施。新租赁准则调整了信息披露、会计处理等相关内容,对企业财务报告、会计信息质量方面的影响较大。基于此,分析了租赁准则变化的原因以及对企业所产生的影响,提出了提升会计人员综合能力、合理选择租赁战略、优化会计信息系统等建议,以应对新租赁准则的变化。

With the development of China′s market economy,leasing business is becoming more and more complex,and some problems have been exposed in the practice of leasing standards.Therefore,the Ministry of Finance promulgated the new leasing standards in December 2018,which will be implemented step by step from 2019 and fully implemented from 2021.The new leasing standards adjust the information disclosure,accounting treatment and other related content,which have great impacts on the quality of enterprise financial reports and accounting information.Based on this,this paper first introduces the reasons for the change of the lease criteria,then studies the impact and problems caused by the change,and finally puts forward suggestions to deal with the new lease criteria.