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由于租赁经营事业在我国刚刚兴起,我们尚未有一套现成的核算体系来有效地对这一经济活动进行反映和监督,因此,建立一套适应租赁经营事业的租赁会计核算体系刻不容缓。在着手这项工作时,似应首先从下述几点考虑: 1、建立统一的会计标准。随着租赁经营业务的发展,租赁者将出现多元化,租赁物将出现多样化,租赁期和租赁条件也会各不相同。为了使纷繁的租赁经营业务在广泛的范围内有一个统一的反映,应对其进行科学的分类,并按类建立统一的会计标准,以适应我国经济发展的形势,使宏观经济和微观经济的管理协调起来,使出租者和承租者的帐务处理衔接起来,避免产生两者帐上都没有,或两者帐上重复有的现象。一般地说来,将租赁经营分为长期租赁经营和短期租赁经营两大类为好。对
As the leasing business has just emerged in our country, we do not have a ready-made accounting system to effectively reflect and supervise this economic activity. Therefore, it is urgent to establish a set of leasing accounting system that can adapt to the leasing business. In embarking on this work, it may seem that we should first consider the following points: 1. Establish a unified accounting standard. With the development of the leasing business, the lenders will be diversified, the leased property will be diversified, and the lease period and leasing conditions will also be different. In order to make a variety of leasing business operations have a unified reflection within a wide range, they should be scientifically classified and a unified accounting standard should be established according to the category to suit the economic development situation in China so as to enable macroeconomic and microeconomic management. In coordination, the charter of the lessor and the lessee should be linked together to avoid the appearance of duplicates on the two accounts or on both accounts. Generally speaking, it is better to divide the leasing business into long-term leasing operations and short-term leasing operations. Correct