本文關鍵詞： 租賃 融資租賃 經(jīng)營租賃 國際租賃準則 IFRS16　出處：《深圳大學》2017年碩士論文　論文類型：學位論文

【摘要】：租賃作為企業(yè)重要的融資渠道,在國民經(jīng)濟中發(fā)揮著越來越重要的作用。但是現(xiàn)行會計準則對租賃交易的會計處理方式一直受到國際社會的詬病。一方面,經(jīng)營租賃產(chǎn)生的權利和義務并不在承租人的財務報表中所反映,使得經(jīng)營租賃成為一種表外融資;另一方面,現(xiàn)行準則中對經(jīng)營租賃和融資租賃的分類過于依賴涇渭分明的界限,導致經(jīng)濟實質(zhì)相似的交易會計處理方式卻不同,降低了財務報表的可比性。為解決此問題,2006年IASB和FASB將租賃準則列為聯(lián)合項目之一,以期解決現(xiàn)行租賃準則導致表外融資這一問題。然而原本計劃在2011年推出的新國際租賃準則卻由于各種原因而一拖再拖,IASB和FASB在2010年和2013年兩次聯(lián)合發(fā)布征求意見稿,終于在2016年1月正式發(fā)布新準則。新準則分為IASB發(fā)布的IFRS16和FASB發(fā)布的ASC842兩個版本,二者對于承租人的處理等方面有所不同,但是都是以使用權模型為基礎。使用權模型,是指租賃交易發(fā)生時,承租人應當將其產(chǎn)生的使用權確認為一項資產(chǎn),將其產(chǎn)生的租金應付義務確認為一項租賃負債。這一模型防止了企業(yè)利用經(jīng)營租賃進行表外融資,從而提高了財務信息的質(zhì)量。我國租賃市場在上世紀80年代形成之后,經(jīng)過30年的不斷發(fā)展,租賃已在航空、醫(yī)藥、基建等與國民經(jīng)濟息息相關的重大領域成為主要融資方式之一。由于IFRS16是在2019年1月1日開始生效,在與國際會計準則趨同的趨勢下,我國租賃行業(yè)和會計準則制定機構都將面臨如何應對這租賃會計準則修訂所帶來的影響。本文首先分析了現(xiàn)行租賃準則所存在的缺陷,然后對新國際租賃準則IFRS16從修訂歷程到內(nèi)容予以詳細的分析和評價,在此基礎上,分析了我國租賃市場的現(xiàn)狀,包括租賃行業(yè)和與租賃密切相關的航空業(yè),并以航空業(yè)代表性企業(yè)東方航空為例,通過比較現(xiàn)行準則和IFRS16對于租賃業(yè)務在賬務處理和財報列報、披露等方面的不同,來直觀的反映IFRS16對于租賃市場參與者和相關行業(yè)的影響,最后提出了一些關于如何應對IFRS16的建議。
[Abstract]:As an important financing channel for enterprises, leasing plays a more and more important role in the national economy. However, the current accounting standards for the accounting treatment of leasing transactions have been criticized by the international community. On the one hand, The rights and obligations arising from an operating lease are not reflected in the lessee's financial statements, making the operating lease an off-balance-sheet financing; on the other hand, The classification of operating leases and financial leases in the current standards relies too heavily on distinct boundaries, resulting in different accounting approaches to transactions that are substantially similar in economy. The comparability of financial statements has been reduced. In 2006, IASB and FASB included leasing standards as one of the joint projects. The aim is to solve the problem of off-balance-sheet financing caused by the current lease guidelines. However, the new international lease guidelines, which were originally scheduled to be introduced in 2011, have been delayed for various reasons and have been jointly issued by the IASB and FASB on 2010 and 2013 for their opinions. Finally, in January 2016, the new guidelines were officially released. The new guidelines are divided into two versions: IFRS16 released by IASB and ASC842 released by FASB. The two versions are different in terms of how to deal with the lessee, but both are based on the model of the right to use. When a lease transaction occurs, the lessee shall recognize the right of use generated by the lease transaction as an asset, and the obligation of rent payable arising from it as a lease liability. This model prevents the enterprise from using the operating lease for off-balance-sheet financing. This has improved the quality of financial information. After the formation of the leasing market in -20s, after 30 years of continuous development, leasing has been in aviation, medicine, Infrastructure and other important areas closely related to the national economy have become one of the main financing methods. Since IFRS16 came into effect on January 1st 2019, under the trend of convergence with international accounting standards, How to deal with the influence brought by the revision of leasing accounting standards will be faced by the leasing industry and accounting standard-setters in China. Firstly, this paper analyzes the defects of the current lease standards. Based on the detailed analysis and evaluation of the new international leasing standard IFRS16 from the revision process to the content, this paper analyzes the current situation of the leasing market in China, including the leasing industry and the aviation industry, which is closely related to the lease. Taking China Eastern Airlines, a representative enterprise in the aviation industry, as an example, by comparing the current standards with the differences between IFRS16 and the leasing business in the aspects of accounting treatment, financial statement presentation, disclosure and so on, To reflect the impact of IFRS16 on rental market participants and related industries. Finally, some suggestions on how to deal with IFRS16 are put forward.
【學位授予單位】：深圳大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.49;F562.6

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本文編號：1508339