新租赁准则承租人财务管理应对——基于一般租赁模型案例  

Financial Management of the Lessees in the Case of the New Lease Standards——Based on the Case of the General Leasing Model

作　　者：毕克如[1] BI Keru(Big Data Finance and Management Research Center,Dalian University of Finance and Economics,Dalian,Liaoning 116000,China)

机构地区：[1]大连财经学院大数据财务与管理研究中心,辽宁大连116000

出　　处：《邢台学院学报》2024年第2期78-82,共5页Journal of Xingtai University

基　　金：辽宁省民办教育协会教育科学“十四五”规划2023年度课题:数智化背景下会计学专业教育转型研究.项目编号:LMJX2023249;大连财经学院2023年度校级教育教学改革研究项目课题:基于会计专业的课程思政体系构建.项目编号:2023d1cjjg17。

摘　　要：新租赁准则正式实施,对承租人来说,原来的经营租赁纳入新准则一般租赁模型会导致企业大量增加租赁产生的资产和负债,从而对企业偿债能力、营运能力、盈利能力和发展能力指标产生不利的影响,不了解会计准则变更的会计信息使用者得出企业财务风险增加、各项指标恶化的结论,影响上市公司的业绩评价。但通过指标影响因素的分析,结合企业实际,可以通过调整租金支付的方式、会计选择、与出租方协商租赁条款等措施平滑或减小这种不利影响,从而使企业平稳过渡,也会改变企业以后的租赁业务决策。With the formal implementation of the new leasing standards,the inclusion of the original operating leases in the general leasing model of the new standards will lead to a large increase in the assets and liabilities generated by the leases,which will have an adverse impact on the indicators of the enterprise's solvency,operating ability,profitability and development ability.Accounting information users who do not understand the change of accounting standards draw the conclusion that the financial risk of enterprises increases and the indicators deteriorate,which affects the performance evaluation of listed companies.However,through the analysis of the influencing factors of the indicators and the actual situation of the enterprise,this adverse impact can be smoothed or reduced by adjusting the way of rent payment,accounting choices,and negotiating lease terms with the lessor,so as to make a smooth transition for the enterprise and change the company's future leasing business decisions.

关 键 词：新租赁准则 承租人 单一模型 财务影响 

分 类 号：F230[经济管理—会计学]