赁租会计的若干问题研究-本科毕业设计

山东科技大学泰山科技学院本科毕业论文（设计） 租赁会计若干问题的研究摘要：目前，租赁已经成为现代经济不可或缺的经济活动，租赁会计的发展完善具有重要意义。现代租赁具有多种功能，租赁行为覆盖面广，涉及金融、贸易、法律等多学科，而我国租赁业务正处于发展初期阶段，租赁会计仍存在一些问题。为了促进租赁业的迅速发展，本文力图通过结合国际会计准则，对我国新颁布的租赁会计准则中涉及的有关租赁业务的一些会计问题，结合中国租赁业的发展，解决中国融资租赁会计目前存在的问题并提出其发展前景，提出了相应的改进建议，有助于完善我国租赁会计，提高会计信息质量。关键词：租赁会计会计准则会计问题Abstract：Atpresent,theleasehasbecomeanindispensablemoderneconomyofeconomicactivity,perfectleaseaccountingdevelopmentisofimportantsignificance.Modernleasehasavarietyoffunctions,leasebehavioriswide,involvingmanysubjectssuchasfinance,trade,law,andrentalbusinessisinearlystagesofdevelopmentinourcountry,buttherearestillsomeproblemsofleaseaccounting.Inordertopromotetherapiddevelopmentofrentalbusiness,combiningtheinternationalaccountingstandards,thisarticleattemptstoleaseaccountingcriterionofournewinvolvedinsomeaccountingissuesrelatingtotheleasingbusiness,combiningwiththedevelopmentofrentalbusinessinChina,thesolutiontoChina'spresentproblemsofthefinancingleaseaccountingandputforwarditsdevelopmentprospect,andputsforwardthecorrespondingimprovementSuggestions,helpperfectourleaseaccounting,improvethequalityofaccountinginformation.Keywords：TheleaseaccountingAccountingStandardsAccountingissues目录1租赁会计概述……………11.1租赁的定义…………11.2租赁的特点…………11.3与租赁会计相关的概念……………32租赁业务的分类………42.1租赁类型的确认与计量……………42.2融资租赁与经营租赁的特点………52.3融资租赁与经营租赁的区别………63租赁会计的现状及问题分析………73.1租赁会计现状………73.2租赁会计准则中存在的问题………93.3我国租赁业发展中存在的问题…………114关于租赁会计整改的一些建议……114.1租赁交易界定标准不统一的改进…………………114.2租赁资产入账价值规定的改进……124.3会计人员的职业判断和处理的改进………………13参考文献…………14致谢辞………………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.国际会计准则第17号：租赁会计第四条关于租赁的定义为：租赁，是指租赁双方在某个固定的时期内，出租方将自己的设备使用权转让给承租人，从而收取租金作为报酬的一种协议。融资租赁是实质上转移了租赁资产相关所有的风险和报酬。经营租赁是指除融资租赁以外的租赁。租赁具有不可撤销性，只有在以下几种情况时，可以撤销租赁合约：（一）在发生意外事件时；（二）在经出租人同意后；（三）若承租人与出租人重新签订租赁合约，租赁资产相同。第十五条无论租赁是融资租赁还是经营租赁，都取决于实际的交易性质。在实施的过程中，业务符合以下一条或者数条标准的，通常会被分类为融资租赁：（一）在租期结束时，租赁资产的所有权转移给承租人；（二）承租人在租期结束时，可以选择购买租赁资产，且购买价格预计将远低于它的公允价值，并在租赁开始时，该权利将合理确定会被行使；（三）租赁期间占租赁资产有效使用期的大部分，即使资产的所有权不转移；（四）在租赁开始时的最低租赁付款额的现值几乎相当于所租赁资产的公允价值；（五）租赁资产性质特殊，如果没有发生重大的修改，只有承租人才能使用它们。在符合以下一条或数条标准的情况下，该租赁活动被认定为是融资租赁：（一）如果承租人解除租赁合约，那么承租人将承担出租人所有因解除合约所造成的损失；（二）因租赁资产的公允价值波动而产生的收益或亏损归承租人所有；（三）承租人有能力续租，且租赁的租金低于市场租金。适合中国条件，解决会计信息失真的问题包括改变股权结构、建立激励机制。而且这种过程包括建立内部和外部监督机制。可以采取以下步骤：（1）在指定的情况下减少国家和个人持股比例，然后加入到流通股比例。（2）提高基本制度，是会计信息的有效需求的一个优先事项。（3）提高业绩评价指标和个人缴费制度的标准，减少需要公布的失真的会计信息。（4）建立更多种类的激励机制。（5）加快产品市场、总监与资本市场的建立。（6）建立改进的股东保护条例。（7）建立独立的审计委员会,特别的内部控制。（8）完善监事会制度。会计信息失真具有两个大方向：财务报告舞弊和利润控制。这项研究的范围仅限于财务报告之间的弊端和公司治理之间的关系。会计职业道德重要性：所开展的会计师和审计师的工作性质需要有很高的会计职业道德。股东，潜在的股东，以及财务报表的其他使用者在很大程度上依赖于一个公司的年度财务报表，他们可以利用这些信息作出有关投资决定。他们依靠会计师拟备的报表，以及核数师认为证实此事，意见提出该公司的真实和公平的意见。道德知识可以帮助克服会计师和审计师的道德困境，为正确的选择，尽管它可能不利于本公司利好，但是将有利于公众对核数师和会计师的报表依赖。国际财务报告准则（IFRS）的标准和国际会计准则委员会，这是原则为基础开发的诠释。国际财务报告准则所使用的超过115个国家，包括欧盟，澳大利亚和香港。美国一般公认会计原则（GAAP），对财务会计准则标准的框架，主要是有章可循。批评者指出，以规则为基础的会计准则是部分为丑闻数美国遭受负责。这些原则为基础的监测需要更多的专业比以规则为基础的方法判断。国际财务报告准则的基础是“可理解性，相关性，重要性，可靠性和可比性。”由于国际财务报告准则并没有被所有国家所采用，这些做法不会使国际标准，在世界领域是可行的。特别是，美国还没有符合美国通用会计准则，仍然使用这使得比较困难的原则和规则。2008年8月，美国证券交易委员会（SEC）提议，美国GAAP与IFRS的切换，在2014年