山東科技大學泰山科技學院本科畢業(yè)論文（設計） 租賃會計若干問題的研究摘要：目前，租賃已經(jīng)成為現(xiàn)代經(jīng)濟不可或缺的經(jīng)濟活動，租賃會計的發(fā)展完善具有重要意義。現(xiàn)代租賃具有多種功能，租賃行為覆蓋面廣，涉及金融、貿(mào)易、法律等多學科，而我國租賃業(yè)務正處于發(fā)展初期階段，租賃會計仍存在一些問題。為了促進租賃業(yè)的迅速發(fā)展，本文力圖通過結(jié)合國際會計準則，對我國新頒布的租賃會計準則中涉及的有關租賃業(yè)務的一些會計問題，結(jié)合中國租賃業(yè)的發(fā)展，解決中國融資租賃會計目前存在的問題并提出其發(fā)展前景，提出了相應的改進建議，有助于完善我國租賃會計，提高會計信息質(zhì)量。關鍵詞：租賃會計會計準則會計問題Abstract：Atpresent,theleasehasbecomeanindispensablemoderneconomyofeconomicactivity,perfectleaseaccountingdevelopmentisofimportantsignificance.Modernleasehasavarietyoffunctions,leasebehavioriswide,involvingmanysubjectssuchasfinance,trade,law,andrentalbusinessisinearlystagesofdevelopmentinourcountry,buttherearestillsomeproblemsofleaseaccounting.Inordertopromotetherapiddevelopmentofrentalbusiness,combiningtheinternationalaccountingstandards,thisarticleattemptstoleaseaccountingcriterionofournewinvolvedinsomeaccountingissuesrelatingtotheleasingbusiness,combiningwiththedevelopmentofrentalbusinessinChina,thesolutiontoChina'spresentproblemsofthefinancingleaseaccountingandputforwarditsdevelopmentprospect,andputsforwardthecorrespondingimprovementSuggestions,helpperfectourleaseaccounting,improvethequalityofaccountinginformation.Keywords：TheleaseaccountingAccountingStandardsAccountingissues目錄1租賃會計概述……………11.1租賃的定義…………11.2租賃的特點…………11.3與租賃會計相關的概念……………32租賃業(yè)務的分類………42.1租賃類型的確認與計量……………42.2融資租賃與經(jīng)營租賃的特點………52.3融資租賃與經(jīng)營租賃的區(qū)別………63租賃會計的現(xiàn)狀及問題分析………73.1租賃會計現(xiàn)狀………73.2租賃會計準則中存在的問題………93.3我國租賃業(yè)發(fā)展中存在的問題…………114關于租賃會計整改的一些建議……114.1租賃交易界定標準不統(tǒng)一的改進…………………114.2租賃資產(chǎn)入賬價值規(guī)定的改進……124.3會計人員的職業(yè)判斷和處理的改進………………13參考文獻…………14致謝辭………………15AppendixIASA.InternationalAccountingStandard17.AccountingforLeasesNo.4ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:Aleaseisanagreementwherebythelessorconveystothelesseeinreturnforapaymentorseriesofpaymentstherighttouseanassetforanagreedperiodoftime.Afinanceleaseisaleasethattransferssubstantiallyalltherisksandrewardsincidentaltoownershipofanasset.Titlemayormaynoteventuallybetransferred.Anoperatingleaseisaleaseotherthanafinancelease.Anon-cancellableleaseisaleasethatiscancellableonly:(a)upontheoccurrenceofsomeremotecontingency;(b)withthepermissionofthelessor;(c)ifthelesseeentersintoanewleaseforthesameoranequivalentassetwiththesamelessor.No.15Whetheraleaseisafinanceleaseoranoperatingleasedependsonthesubstanceofthetransactionratherthantheformofthecontract.*Examplesofsituationsthatindividuallyorincombinationwouldnormallyleadtoaleasebeingclassifiedasafinanceleaseare:(a) theleasetransfersownershipoftheassettothelesseebytheendoftheleaseterm;(b) thelesseehastheoptiontopurchasetheassetatapricethatisexpectedtobesufficientlylowerthanthefairvalueatthedatetheoptionbecomesexercisableforittobereasonablycertain,attheinceptionofthelease,thattheoptionwillbeexercised;(c) theleasetermisforthemajorpartoftheeconomiclifeoftheasseteveniftitleisnottransferred;(d) attheinceptionoftheleasethepresentvalueoftheminimumleasepaymentsamountstoatleastsubstantiallyallofthefairvalueoftheleasedasset;and(e) theleasedassetsareofsuchaspecialisednaturethatonlythelesseecanusethemwithoutmajormodifications.Indicatorsofsituationsthatindividuallyorincombinationcouldalsoleadtoaleasebeingclassifiedasafinanceleaseare:(a)ifthelesseecancancelthelease,thelessor’slossesassociatedwiththecancellationarebornebythelessee;(b) gainsorlossesfromthefluctuationinthefairvalueoftheresidualaccruetothelessee(forexample,intheformofarentrebateequallingmostofthesalesproceedsattheendofthelease);(c) thelesseehastheabilitytocontinuetheleaseforasecondaryperiodatarentthatissubstantiallylowerthanmarketrent.TobefitforChinesetheconditions;solvingproblemofthedistortedaccountinginformationinvolveschangingownershipstructure,andestablishingincentivemechanism.Moreoverthisprocessinvolvesimprovingthesetupofinteriorandexteriorsupervisorymechanism.Thefollowingstepsmaybetakenintheprocess:(1)Reducingtheproportionofthenationalstockandpersonalstockinthespecifiedsituation,andthenaddingtotheproportionofcirculationstock.(2)Improvingtheessentialsystemmakesthevaliddemandaccountinginformationapriority.(3)Improvingthestandardachievementevaluationtargetandthepersonalpaymentsystem,relievingtheneedtoannouncethedistortedaccountinginformation.(4)Establishingmorekindsofincentivemechanism.(5)Speedingupproductmarket,directormanandcapitalmarketestablishment.(6)Establishingimprovedstockholderstatutefortheirprotection.(7)Establishingtheindependentauditcommission,withstrangebuilt-incontrol.(8)Improvingthesupervisorboardsystem.Thedistortedaccountinginformationpossessestwogeneraldirectionfinancialreportmalpracticeandprofitcontrol.Thescopeofthestudyisrestrictedtotherelationshipbetweenthefinancialreportmalpracticeandcorporategovernance.Astothecorporategovernment,thestudyonlycarriesonpreliminaryresearchthroughthreemainrespects.ImportanceofethicsThenatureoftheworkcarriedoutbyaccountantsandauditorsrequiresahighlevelofethics.Shareholders,potentialshareholders,andotherusersofthefinancialstatementsrelyheavilyontheyearlyfinancialstatementsofacompanyastheycanusethisinformationtomakeaninformeddecisionaboutinvestment.Theyrelyontheopinionoftheaccountantswhopreparedthestatements,aswellastheauditorsthatverifiedit,topresentatrueandfairviewofthecompany.Knowledgeofethicscanhelpaccountantsandauditorstoovercomeethicaldilemmas,allowingfortherightchoicethat,althoughitmaynotbenefitthecompany,willbenefitthepublicwhoreliesontheaccountant/auditor'sreporting.TheInternationalFinancialReportingStandards(IFRS)arestandardsandinterpretationsdevelopedbytheInternationalAccountingStandardsBoard,whichareprinciple-based.IFRSareusedbyover115countriesincludingtheEuropeanUnion,Australia,andHongKong.TheUnitedStatesGenerallyAcceptedAccountingPrinciples(GAAP),thestandardframeworkofguidelinesforfinancialaccounting,islargelyrule-based.Criticshavestatedthattherules-basedGAAPispartlyresponsibleforthenumberofscandalsthattheUnitedStateshassuffered.Theprinciples-basedapproachtomonitoringrequiresmoreprofessionaljudgmentthantherules-basedapproach.IFRSisbasedon"understandability,relevance,materiality,reliability,andcomparability".SinceIFRShasnotbeenadoptedbyallcountries,thesepracticesdonotmaketheinternationalstandardsviableintheworlddomain.Inparticular,theUnitedStateshasnotyetconformedandstillusesGAAPwhichmakescomparingprinciplesandrulesdifficult.InAugust2008,the\o"U.S.SecuritiesandExchangeCommission"SecuritiesandExchangeCommission(SEC)proposedthattheUnitedStatesswitchfromGAAPtoIFRS,startingin2014.ResponsestoscandalsSincethemajoraccountingscandals,newreforms,regulations,andcallsforincreasedhighereducationhavebeenintroducedtocombatthedangersofunethicalbehavior.Byeducatingaccountantsonethicsbeforeenteringtheworkforce,suchasthroughhighereducationorinitialtrainingatcompanies,itisbelieveditwillhelptoimprovethecredibilityoftheaccountingprofession.Companiesandaccountingorganizationshaveexpandedtheirassistancewitheducatorsbyprovidingeducationmaterialstoassistprofessorsineducatingstudents.NewregulationsinresponsetothescandalsincludetheCorporateLawEconomicReformProgramAct2004inAustraliaaswellasthe\o"Sarbanes-OxleyAct"Sarbanes-OxleyActof2002,developedbytheUnitedStates.Sarbanes-Oxleylimitsthelevelofworkwhichcanbecarriedoutbyaccountingfirms.Inaddition,theActputalimitonthefeewhichafirmcanreceivefromoneclientasapercentageoftheirtotalfees.Thisensuresthatcompaniesarenotwhollyreliantononefirmforitsincome,inthehopethattheydonotneedtoactunethicallytokeepasteadyincome.Theactalsoprotects\o"Whistleblower"whistleblowersandrequiresseniormanagementinpubliccompaniestosignoffontheaccuracyofitscompany'saccountingrecords.In2002,thefivemembersofthe\o"PublicOversightBoard(pagedoesnotexist)"PublicOversightBoard(POB),whichoversawethicswithintheaccountingprofession,resignedaftercriticsdeemedtheboardineffectiveandtheSECproposeddevelopinganewpanel,thePublicCompanyAccountingOversightBoard(PCAOB).ThePCAOBwasdevelopedthroughtheAct,andreplacedthePOB.In2003,theInternationalFederationofAccountantsreleasedareportentitledRebuildingPublicConfidenceinFinancialReporting:AnInternationalPerspective.Bystudyingtheinternationalcompanycollapsesasaresultofaccountingissues,itdeterminedareasforimprovementwithinorganizationsaswellasrecommendationsforcompaniestodevelopmoreeffectiveethicscodes.Thereportalsorecommendedthatcompaniespursueoptionsthatwouldimprovetrainingandsupportsoaccountantscouldbetterhandleethicaldilemmas.Inaccordancewithmodernaccountingtheorynormative,scientific,legalandinternationalrequirements,thenewguidelinesforthecontentofinternationalaccountingstandardsratherthanasimpletranslation,itwillcoverallofthesystemofInternationalFinancialReportingStandardsoftheprinciplesofcontent,butitwillforaspecialtypesoftransactions(asamergerunderthecontrolofenterprises,etc.)andspecifictypesofindustries(suchasoilandgasextractiveindustries,etc.)toprovidespecificaccountingrequirements.However,inviewofthespecificdomesticenvironment,aftertheconvergencebetweenthetwosetsofcriteriatherearestillsomedifferences.Operationsintheaccountingpracticestodealwithtwosetsofcriteriaiscompletelydifferentandunrelatedpartofdealingwithdifferent,butrelatedtoeachother,namely:thesubstantivedifferencesandnon-substantivedifferences.China'snewguidelinesfromabasiccriteriafor38specificcriteriaandguidelinesrelatedtotheapplicationofthecomposition;IAS41criteria,thereisnospecificcriteriaandthebasicnormsofthepoints,thisisasubjectiveunderstandingofboththedifferencesandtheguidingideology.Therearetwoguidelinesdealingwiththesame25criteria,therearetwosubstantivedifferences,thereare11non-substantivedifferences.China'snewrulesandinternationalaccountingstandardsdifferentfromthereasonsforChina'seconomictransitionperiod,asadevelopingcountry,intheideasandconcepts,marketdevelopment,legalsystemswiththedevelopedcountriestherearedifferences:1.China'saccountingprofessiontoomuchemphasisonsubjectiveadherencetothe"characteristics"istheinternationalpracticeofaccountingandhavethemostfundamentalreasonforthegap.Indifferentsocialandeconomicsystem,theuseofglobalstandardsandreflectthedifferencebetweentheeconomiccharacteristicsofChina'saccountingstandards,undercertainconditions,isinlinewiththeobjectiverequirements.However,thisfeaturecannotbeinfinitelymagnified,itsscopeshouldbelimited.2.China'smarketeconomyinitsearlystages,themarketmechanismisstillnotperfect,themarketdevelopmentneedstobeimproved,thelackofadequate,legitimatecompetitioninthemarket,transactionsbetweencompaniesisnotstandardized,itisdifficulttoformthefairvalue.3.Thelawsandregulationsoftherelevantprovisionsofadifference.China'srelevantlawsandregulationsonsupervisionandevaluationofenterprisesthemainindicatoristheprofit,internationalnormsandenterprisesfocusonfuturecashflowprojections,therefore,focusonChina'saccountingstandardswithInternationalAccountingStandardsIncomeStatementfocusedonthebalancesheetaretwodifferentpointsofview.Althoughthebeginningofthenewaccountingstandardsfocusontheenterprisefuturecashflowsandbalancesheet,butitisdifficulttoeffectivelyshort-term,therearestilldifferences.4.China'scapitalmarketsize,notcapacity,alimitednumberoflistedcompaniesintheaccountinginformationusersaredifferent,theusersoffinancialinformationtoinvestorsisnotthemaingoalofaccountingmusttakeintoaccountconsiderationsofnationalmacro-management,investorsandcorporatedecision-makingneedsofvariousinternalmanagement.Thestate-ownedenterprisepropertyrightssystems,weakinternalgovernancestructure,lackofeffectiveoversightmechanisms,theprevalenceofshort-termbehavior,inviolationoftheperformancecriteriainordertoachievethepurposeofwhitewashing.6.Thequalityofaccountingpersonnelisnothigh,lackofthenecessaryprofessionaljudgment.Withthepromulgationofthenewguidelines,implementation,accountingpersonneldidnothaveenoughtimetodigesttheacquisitionofnewknowledge,resultinginthepracticalapplicationofthecriteriainthedeviation.7.InternationalAccountingStandardsistolearnfromthemajordevelopedcountriesofWesternaccountingstandardstobedeveloped,basedmainlyontheeconomicbackgroundoftheeconomyofWesterndevelopedcountries,basedontheformulationofguidelinesandourneedtobeconsideredinadditiontotherelativebackwardnessofChina'seconomy,variousformsofownershipformofcoexistence,aswellaseastandwestofobjectivefactorssuchasunevendevelopment,wemustalsoconsiderotherrelatedissues.Intheprocessofeconomicglobalization,thestatusandsituationisdifferent,especiallyfordevelopingcountries,theInternationalAccountingStandardsisa"double-edgedsword,"notonlyfacilitatesaccesstoforeigncapital,buttoopentheirmarketstoacertainlevelofeconomicdamageinterests.8.ToseetheInternationalAccountingStandardsisrelative.Inthecurrentworldeconomicsituation,atthegloballevelunderasetofguidelinesfordealingwiththedevelopmentofdifferentaccountingbusiness,notrealistic.國際會計準則第17號：租賃會計第四條關于租賃的定義為：租賃，是指租賃雙方在某個固定的時期內(nèi)，出租方將自己的設備使用權轉(zhuǎn)讓給承租人，從而收取租金作為報酬的一種協(xié)議。融資租賃是實質(zhì)上轉(zhuǎn)移了租賃資產(chǎn)相關所有的風險和報酬。經(jīng)營租賃是指除融資租賃以外的租賃。租賃具有不可撤銷性，只有在以下幾種情況時，可以撤銷租賃合約：（一）在發(fā)生意外事件時；（二）在經(jīng)出租人同意后；（三）若承租人與出租人重新簽訂租賃合約，租賃資產(chǎn)相同。第十五條無論租賃是融資租賃還是經(jīng)營租賃，都取決于實際的交易性質(zhì)。在實施的過程中，業(yè)務符合以下一條或者數(shù)條標準的，通常會被分類為融資租賃：（一）在租期結(jié)束時，租賃資產(chǎn)的所有權轉(zhuǎn)移給承租人；（二）承租人在租期結(jié)束時，可以選擇購買租賃資產(chǎn)，且購買價格預計將遠低于它的公允價值，并在租賃開始時，該權利將合理確定會被行使；（三）租賃期間占租賃資產(chǎn)有效使用期的大部分，即使資產(chǎn)的所有權不轉(zhuǎn)移；（四）在租賃開始時的最低租賃付款額的現(xiàn)值幾乎相當于所租賃資產(chǎn)的公允價值；（五）租賃資產(chǎn)性質(zhì)特殊，如果沒有發(fā)生重大的修改，只有承租人才能使用它們。在符合以下一條或數(shù)條標準的情況下，該租賃活動被認定為是融資租賃：（一）如果承租人解除租賃合約，那么承租人將承擔出租人所有因解除合約所造成的損失；（二）因租賃資產(chǎn)的公允價值波動而產(chǎn)生的收益或虧損歸承租人所有；（三）承租人有能力續(xù)租，且租賃的租金低于市場租金。適合中國條件，解決會計信息失真的問題包括改變股權結(jié)構(gòu)、建立激勵機制。而且這種過程包括建立內(nèi)部和外部監(jiān)督機制?？梢圆扇∫韵虏襟E：（1）在指定的情況下減少國家和個人持股比例，然后加入到流通股比例。（2）提高基本制度，是會計信息的有效需求的一個優(yōu)先事項。（3）提高業(yè)績評價指標和個人繳費制度的標準，減少需要公布的失真的會計信息。（4）建立更多種類的激勵機制。（5）加快產(chǎn)品市場、總監(jiān)與資本市場的建立。（6）建立改進的股東保護條例。（7）建立獨立的審計委員會,特別的內(nèi)部控制。（8）完善監(jiān)事會制度。會計信息失真具有兩個大方向：財務報告舞弊和利潤控制。這項研究的范圍僅限于財務報告之間的弊端和公司治理之間的關系。會計職業(yè)道德重要性：所開展的會計師和審計師的工作性質(zhì)需要有很高的會計職業(yè)道德。股東，潛在的股東，以及財務報表的其他使用者在很大程度上依賴于一個公司的年度財務報表，他們可以利用這些信息作出有關投資決定。他們依靠會計師擬備的報表，以及核數(shù)師認為證實此事，意見提出該公司的真實和公平的意見。道德知識可以幫助克服會計師和審計師的道德困境，為正確的選擇，盡管它可能不利于本公司利好，但是將有利于公眾對核數(shù)師和會計師的報表依賴。國際財務報告準則（IFRS）的標準和國際會計準則委員會，這是原則為基礎開發(fā)的詮釋。國際財務報告準則所使用的超過115個國家，包括歐盟，澳大利亞和香港。美國一般公認會計原則（GAAP），對財務會計準則標準的框架，主要是有章可循。批評者指出，以規(guī)則為基礎的會計準則是部分為丑聞數(shù)美國遭受負責。這些原則為基礎的監(jiān)測需要更多的專業(yè)比以規(guī)則為基礎的方法判斷。國際財務報告準則的基礎是“可理解性，相關性，重要性，可靠性和可比性?！庇捎趪H