Lease accounting

Accounting and Assessment for Capital in cash Discussion on Problems Related to Lease Term

浅议资本金的核算与考核对租赁准则相关问题的探讨

So We can say that the research of the subject enriches and develops the discussion of concrete accounting criterion of accounting theory circle in the theory meaning, and lease accounting criterion have person who operate, guide operation of accounting personnel effectively further to make at practicing meaning.

所以，可以说本课题的研究在理论意义上丰富和发展了会计理论界对具体会计准则的探讨，在实践意义上使租赁会计准则更加具有操作性、更有效地指导会计人员的操作。

It has been manifested that more scientific and reasonable lease classification criteria for lease accounting standards should be sought based on the "Substance over Form" principle.

表明租赁会计准则需要在真正秉承实质重于形式原则的基础上，探索更为科学合理的租赁分类标准或租赁会计政策选择标准。

Accounting Measurement Problems in Finance Lease

融资租赁中的会计计量问题

Meanwhile, use its advanced experience for reference and point out our country leases the existing problem of the accounting standard, put forward some effective measure to improve and perfect the lease accounting standard of our country.

同时，借鉴其先进经验指出我国租赁会计准则存在的问题，并提出了一些完善我国租赁会计准则的有效措施。

Finally in chapter five, the author first analyzes impact of element definition and quality of accounting information on choosing lease accounting policy. Then a new "time measure" is introduced.

第五章由实质重于形式原则的内涵要求出发，分析了要素定义和会计信息质量两者对承租人租赁会计政策选择影响，在此基础上，提出以时间标准作为承租人选择会计政策的依据。

About Accounting Method for Financial Lease of Fixed Assets

关于固定资产融资租赁会计处理的探讨

Financing lease is a hot question of the dispute of accounting field all the time with the development of financing leasing industry, because it has peculiar function of raising funds outside the Balance Sheet.

由于融资租赁具有表外筹资的特有功能，所以伴随融资租赁业的发展，租赁会计一直是会计界争议的一个热点问题。

Research on Several Problems of Lease Accounting Standard

租赁会计准则若干问题研究