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近年来,融资租赁行业大量吸收国外成熟业务经验,同时中央及地方政府也给予大量政策支持,法律和监管体系也更加完善,使得该行业在我国迎来黄金发展期。但因融资租赁在我国发展时间相对短,行业本身业务模式发展欠成熟,存在诸多问题,比如说目前仍存在行业地域高度集中、粗放式发展、内部竞争激烈等,仍需要在政策方面给予大力扶持。我国企业租赁会计准则发生了不少变动,在此基础上,在分析我国企业租赁会计准则变化基础上,研究融资租赁在发展中的难点,在国际化进程中努力解决。
In recent years, the financial leasing industry has extensively absorbed the experience of mature overseas businesses. At the same time, the central and local governments have given a lot of policy support and the legal and regulatory systems have been further improved, making the industry usher in a golden period of development in our country. However, due to the relatively short development time of financial leasing in our country, the business model of the industry itself is underdeveloped and there are many problems. For example, there is still a great concentration of industries in the region, extensive development and intense internal competition, which still require strong support in terms of policies . On the basis of analyzing the changes of the accounting standards in Chinese enterprises, we study the difficulties in the development of the financial leases and try our best to solve them in the process of internationalization.