新租赁准则对零售业财务影响分析——以天虹商场为例

Analysis of the Financial Impact of the New Lease Standard on the Retail Industry——Taking Rainbow Shopping Mall as an Example

财政部于2018年12月7日发布了《企业会计准则第21号——租赁》,其内容与国际会计准则趋同。首先介绍了租赁准则修改的背景,并对新旧租赁准则进行对比,然后选取租赁业务较多的零售业,以国内零售行业的领先企业天虹商场为例,探究新租赁准则在企业财务报表、财务绩效方面对作为承租方的天虹商场的影响。最后,采用Altman-Z检测方法进一步验证新租赁准则对天虹商场财务风险的影响,并提出天虹商场应对新租赁准则对其财务影响的应对之策,从而给其他零售企业提供一些借鉴与启示。

The Ministry of Finance issued the "Accounting Standards for Business Enterprises No.21-Leases"on December 7,2018,the content of which is in line with international accounting standards. Firstly,it introduces the background of the revision of the lease standard,compares the old and new lease standards,and then selects the retail industry with more leasing business. Taking Rainbow shopping Mall which is the leading company of the domestic retail industry as an example,it explores the impact of the new lease standard on corporate financial statements and financial performance of Rainbow shopping Mall which is the lessee. Finally,the Altman-Z testing method is used to further verify the impact of the new lease standard on the financial risks of Rainbow Shopping Mall,and proposes the countermeasures of Rainbow Shopping Mall to deal with the financial impact of the new lease standard on its financial,so as to provide some references and enlightenment for other retail enterprises.