论租赁准则的不足及完善

论租赁准则的不足及完善(毕业论文16500字)
摘  要： 租赁会计准则是对特殊业务和特殊行业的会计规范。租赁业务在我国兴起的时间不长，但发展速度很快。租赁作为企业加快技术改造、提高资金利用率的措施之一， 已经受到了非常广泛的关注。但是在租赁业务开展初期，与之相配套的租赁会计体系的建立不够完善，导致国内企业发生租赁行为时，承租人和出租人没有统一的方 法进行计量、核算，因而形成了租赁行业发展不协调的局面。文章通过我国租赁会计准则发展历程的回顾，用以说明我国租赁会计准则在取得重大的进步的同时面临 着“与时俱进”的租赁会计处理问题，需要随着租赁业的不断壮大解决现有租赁会计准则存在的不足、以及对高质量会计准则的探索。
关键词：租赁；会计准则 ；不足；完善

The lack of standards and improve the rental
Abstract: The lease accounting principle is a special industry specific business and accounting norms. The rise of leasing business in China not long, but the development fast. Lease as a business to accelerate technological innovation, one of the measures to improve the utilization of funds has been the concern of many enterprises. But the initial phase of the lease business, as with the support of the establishment of the lease accounting system is not perfect, leading to acts of domestic enterprise is leasing, the lessee and the lessor is no uniform method of accounting, creating a discordant development of the leasing industry Situation.By lease accounting standards development process of the review, to illustrate the one hand, international accounting standards in the lease on the road our country has made significant progress, it also points out that China is facing rental criteria, "the Times " Problem and needs to continue to grow as the rental industry to solve the existing shortcomings lease accounting standards, and the exploration of high-quality accounting standards.
Keywords: lease ;accounting standards; inadequate; perfect

目    录  
摘要    1
关键词    1
一、前言    2
（一）研究背景和研究意义    2
1.国外研究现状    2
2.国内研究现状    3
3.国内外研究现状述评    5
（三）主要研究方法与思路    5
1.主要研究方法    5
2.主要研究思路    6
二、我国租赁会计的发展    6
（一）我国租赁业的发展概况    6
（二）我国租赁会计体系的建设    6
三、租赁准则会计处理存在的不足    7
（一）初始直接费用重复计算    8
（二）租赁内含利率的确定值得商榷    9
（三）“最低租赁付款额”定义模糊    10
1.关于承租人或与其有关的第三方担保的余值    10
2.违约金额    11
3.行使优惠购买权支出    11
（四）未确认融资费用分摊率的选择存在争议    12
（五）租赁准则对或有租金的规定与会计谨慎性原则相违背    12
四、租赁准则会计处理的完善措施    13
（一）初始直接费用不应计入“长期应收款”科目    13
（二）计算租赁内含利率时应剔除不确定因素    13
（三）最低租赁付款额应包括每期支付的租金以及手续费    14
1.每期支付的租金    14
2.手续费    14
（四）应以租赁资产的入账价值为基础确定未确认融资费用分摊率    15
（五）应参照或有负债(或预计负债)执行核算或有租金    15
五、结论    16
参考文献    17
致    谢    18