新的租赁准则对物流仓储企业的影响  

Research on the impact of new leasing standards on logistics and warehousing enterprises

作　　者：薛茹 Xue Ru(Hefei Beicheng Railway Logistics Operation Co.,Ltd.,Hefei,Anhui,230000)

机构地区：[1]合肥北城铁路物流运营有限公司,安徽合肥230000

出　　处：《市场周刊》2024年第30期103-106,共4页Market Weekly

摘　　要：2021年起全面实施的新租赁准则对相关企业会计核算和财务管理带来一定的影响,解决了长期以来租赁业务表外融资的问题,进一步明确经营租赁资产的所有权归属,减少财务数据被粉饰的途径,显著提高了企业会计信息质量。物流仓储企业往往会承租大量物业,作为物业承租方,受新租赁准则的影响显著。基于此,文章主要分析新租赁准则对物流仓储企业的影响,并提出适当的对策建议。The new leasing standards,which have been fully implemented since 2021,have had a certain impact on the accounting and financial management of related enterprises,solving the long-term problem of off balance sheet financing in leasing business,further clarifying the ownership of operating lease assets,reducing the path of financial data being whitewashed,and significantly improving the quality of enterprise accounting information.Logistics and warehousing enterprises often lease a large number of properties,and as property tenants,they are significantly affected by the new leasing standards.Based on this background,this article mainly analyzes the impact of the new leasing standards on logistics and warehousing enterprises,and proposes appropriate countermeasures and suggestions.

关 键 词：新租赁准则 承租方 经营租赁 使用权资产 

分 类 号：F259.23[经济管理—国民经济]