《企业会计准则——租赁》（以下简称“租赁准则”）对租赁的分类、租赁会计术语、会计处理等方面都作了详细、具体的规范，充分体现了与国际会计准则相协调的原则。本文试对租赁准则作以下分析。一、融资租入资产入账价值确认方法的改变租赁准则颁发前，我国对融资租入资产采 The “Accounting Standards for Business Enterprises - Leases” (hereinafter referred to as the “Leasing Standards”) gives detailed and specific specifications on the classification of leases, leasing accounting terms, accounting treatment and other aspects, fully reflecting the principle of coordination with IAS. This article tries to make the following analysis of leasing guidelines. First, changes in the method of recognition of the value of the financial assets leased Before the issuance of leasing guidelines, China’s mining leased assets mining