新的租赁准则在分布式光伏电站业务中的运用——以J企业为例  

Practical application of the new leasing standards in distributed photovoltaic power station operations——Taking J enterprise as an example

作　　者：于洋 Yu Yang(Jilin Electric Power Co.,Ltd.,Changchun,Jilin,130000)

机构地区：[1]吉林电力股份有限公司,吉林长春130000

出　　处：《市场周刊》2024年第33期175-178,共4页Market Weekly

摘　　要：为实现国家“双碳”目标,越来越多的能源企业转型发展,随着新租赁准则的广泛应用,对承租方的会计核算产生重大影响。文章以电力企业承租村民屋顶建设分布式光伏电站为例,针对承租人在此租赁业务中涉及的相关问题,从租赁的识别、租赁期的确定、是否为低价值资产租赁、是否构成一揽子交易构成租赁合并等方面进行理论与实务研究,并借助案例做出进一步分析,以提升会计信息质量为目标,旨在为类似业务的会计处理提供一定的借鉴作用。In order to achieve the national“dual carbon”targets,an increasing number of energy enterprises are undergoing transformation and development.With the widespread application of the new leasing standards,significant impacts are arising on the accounting treatment for lessees.This paper takes the instance of power companies leasing villagers'rooftops to build distributed photovoltaic power stations as an example,and addresses the relevant issues encountered by the lessees in such leasing transactions.It conducts theoretical and practical research on aspects such as lease identification,lease term determination,whether the lease qualifies as a low-value asset lease,and whether it constitutes a lease combination as part of a package transaction.Through case studies,further analysis is provided to aim at enhancing the quality of accounting information,thereby offering practical references for the accounting treatment of similar transactions.

关 键 词：新租赁准则 分布式光伏电站 实务运用 会计处理 

分 类 号：F275[经济管理—企业管理]