国家财政部于 2001年 1月 18日发布了无形资产、借款费用以及租赁三项新的具体会计准则，以进一步提高会计信息质量。其中《企业会计准则——租赁》（以下简称新准则）对会计核算中出租人和承租人的具体操作及相关信息的披露作了较为明确的规定，它的颁布将会进一步规范上市公 On January 18, 2001, the Ministry of Finance released three new specific accounting standards on intangible assets, borrowing costs and leasing to further improve the quality of accounting information. The “Accounting Standard for Business Enterprises - Leasing” (hereinafter referred to as the “New Standard”) clearly stipulates the specific operations of the lessor and the lessee in the accounting and the disclosure of relevant information, and its promulgation will further standardize the listing of the public