租赁资产资本化的理论研究

On the Theory of Leased Assets Capitalization

租赁资产资本化是指承租人在租入资产后,在租赁开始日将租赁过程中所发生的相关费用作为租 入资产的入账价值予以入账,并确认相关的负债。从理论上讲,不将租赁资产资本化既不符合会计原则, 也不符合会计要素的确认。鉴于此,从会计原则和会计要素确认的角度阐述租赁资产资本化的理论依据。

Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements. This paper mainly expounds the theoretical proof of leased assets capitalization in the aspects of accounting principles and accounting elements.