本文将2006年新会计准则第21号租赁准则与现行会计准则(租赁)进行了对比,分析了新旧不同框架下企业租赁行为中未确认融资费用、递延损益、初始直接费用及其分摊处理方式的不同,并在探究新租赁准则对企业财务状况影响的基础上得出结论:新租赁会计准则的修订更好地体现了诸项会计原则,更大程度避免利润调节,并从侧面反映出我国会计制度正逐渐与国际接轨,逐步趋向完善的特征。 In this paper, the new accounting standards in 2006 No. 21 leasing criteria and the current accounting standards (leases) were compared, under the new and old corporate leasing behavior unrecognized financing costs, deferred gains and losses, the initial direct costs and their sharing of treatment Based on the study of the impact of the new leasing standard on the financial status of the enterprise, the conclusion is drawn that the revision of the new leasing accounting standard better reflects the accounting principles and avoids the adjustment of profits to a greater extent, Accounting system is gradually with the international standards, and gradually tend to improve the characteristics.