会计准则存在不断修订与完善的过程。金融危机爆发引发了人们对现行会计准则的思考。本文将从经营租赁与融资租赁差别,以及现行租赁会计准则存在的弊端入手,探讨对于租赁行为的适当会计处理,从而达到会计报表真实公允反应企业财务状况的目的。 Accounting standards exist continuous revision and improvement of the process. The outbreak of the financial crisis triggered people’s thinking about the current accounting standards. This article will start from the differences between operating leases and financing leases and the existing drawbacks of leasing accounting standards to explore the proper accounting treatment of leasing activities so as to achieve the objective of making the financial statements truly and fairly reflect the financial position of the enterprise.