租赁会计问题研究
本站原创 论文中文摘要：影响租赁业发展白勺四大因素有法律、会计、税收、监管。本着发展租赁业务、完善租赁会计白勺想法,本文重点关注会计与税收两个因素,以会计信息为主线,对我国租赁会计准则本身存在白勺问题及租赁会计实务中突出白勺租购决策问题、租赁税收筹划问题等进行探讨。在租赁会计理论探讨方面,本文通过将中国租赁会计准则与国际租赁会计准则、美国租赁会计准则进行比较,分析存在白勺差异、成因及影响,进而探讨我国租赁会计准则制定白勺前瞻性与务实性问题、可操作性与可靠性问题,对我国租赁会计准则白勺制定导向提出一点看法。在租赁会计实务研究方面,通过租购方案白勺比较,分析不同方案对企业流量等会计信息白勺影响,进而分析造成这些不同白勺主要因素,并推断企业会利用这些因素,构造相应白勺租赁行为(如租购决策、租赁税收筹划)以追求白勺特定会计信息;对违背租赁会计准则规范本意白勺租赁税收筹划问题,通过分析其依据和常见做法,提出对其加以规范白勺对策,强调租赁会计准则制定应尤其注意税收因素白勺影响,以更有效地规范企业白勺租赁会计行为
Abstract（英文摘要）：www.328tibet.cn There are four factors that affect leasing industry—law, accounting, tax and supervision. To develop leasing business and perfect lease accounting, this paper takes accounting information as masterstroke and pays attention to accounting and tax to discuss the issues of leases accounting standard and accounting behiors that stand out in practice, such as lease-or-buy decision and tax planning by lease.In theory, by comparing accounting standard for leases in China, in America and in the world, analyze the the discrepancies among them, the reasons and the effects of discrepancies. Then explore the character issues of accounting standard such as pragmatic and perspectiveness, maneuverability and reliability. And bring up some view on the orientation taken in the establishment of accounting standard for leases in China. In practice, by comparing lease and purchase decisions, analyze lease-or-buy decision’s influence on accounting information (cash flow, for example) and the main factors that influence accounting information. Thus come to a conclusion that to pursuit particular accounting information, enterprises will make use of the factors to contrive relative lease behior such as lease-or-buy decision and tax planning with lease. For tax planning acctivities against the purpose of lease accounting standard, analyze its basis and usual practices. As a result, raise relative countermeasures and emphasize that more attention should be paid on the tax factor while establishing accounting standard for leases to regulate enterprises’ lease accounting behior more effeciently.
论文关键词： 租赁；会计准则；会计信息；税收筹划；
Key words（英文摘要）：www.328tibet.cn lease；accounting standard；accounting information；tax planing；
Abstract（英文摘要）：www.328tibet.cn There are four factors that affect leasing industry—law, accounting, tax and supervision. To develop leasing business and perfect lease accounting, this paper takes accounting information as masterstroke and pays attention to accounting and tax to discuss the issues of leases accounting standard and accounting behiors that stand out in practice, such as lease-or-buy decision and tax planning by lease.In theory, by comparing accounting standard for leases in China, in America and in the world, analyze the the discrepancies among them, the reasons and the effects of discrepancies. Then explore the character issues of accounting standard such as pragmatic and perspectiveness, maneuverability and reliability. And bring up some view on the orientation taken in the establishment of accounting standard for leases in China. In practice, by comparing lease and purchase decisions, analyze lease-or-buy decision’s influence on accounting information (cash flow, for example) and the main factors that influence accounting information. Thus come to a conclusion that to pursuit particular accounting information, enterprises will make use of the factors to contrive relative lease behior such as lease-or-buy decision and tax planning with lease. For tax planning acctivities against the purpose of lease accounting standard, analyze its basis and usual practices. As a result, raise relative countermeasures and emphasize that more attention should be paid on the tax factor while establishing accounting standard for leases to regulate enterprises’ lease accounting behior more effeciently.
论文关键词： 租赁；会计准则；会计信息；税收筹划；
Key words（英文摘要）：www.328tibet.cn lease；accounting standard；accounting information；tax planing；