Research On The Impact Of The Financing Lease Business Changes In Accounting Standards

Chinese financing lease industry has entered a period of continuous development in recent years, after joining the WTO, the financing and leasing business in China continue to absorb foreign mature experience in financial leasing business, and the financial leasing business has a good momentum of development. But because of financial leasing in China’s development time is relatively short, the development of the business model of the industry itself is not mature, the relevant system continues to improve, the industry still need to give a lot of support policy. International Lease Accounting Criterion of the occurrence of certain changes in recent years, China’s accession to the WTO commitment to international convergence of accounting standards and, therefore the lease accounting criterion of our country enterprise has changed. Analysis of changes in the international accounting standards and China’s enterprises lease accounting standards based, found the problems and difficulties in the financing lease of our country is facing in the development process, and gradually in the process of internationalization of solution.Financing lease has a problem of financing, the risk of it is difficult to control, this paper will through the analysis of our country to solve the problem in the prevention of accounting,accounting standards have demonstrated the leasing industry in China’s positive and negative influence. In the "draft" mentioned in the future-- lease rental business will not be simple as a finance lease and operating lease, revision of China also make enterprise standards. This thesis also to replace business tax with value-added tax(VAT) problems were analyzed, to replace business tax with value-added tax(VAT) in our country is not very long, but to our country related industries especially the leasing industry is huge. However, to replace business tax with value-added tax(VAT) promote tax rental industry towards a balanced development, which demonstrates the influence of accounting standards on the leasing industry is undoubtedly a huge change, international accounting standards is not only negative leasing industry in China, there are more positive significance.This paper uses the method of induction and deduction, in-depth analysis of international accounting theory, analyze the causes and effects of the amendment. This paper mainly focuses on the international lease accounting standards changes on its lease of enterprises of our country, in the analysis of the similarities and differences between the two, to clarify the specific impact on the financing and leasing business in China, and puts forward some suggestions. At the same time, the use of the method of case analysis, according to the BH company’s financial situation, the development of the situation analysis, business volume changes of BH company based on the analysis of the leasing business, changes in accounting standards specific impact on the leasing business, and puts forward related suggestions.Finally, this paper will be based on the above analysis this situation in the lease area in China,and puts forward the criterion to lease the advantages and disadvantages of international convergence, and the future development of the leasing industry in China were analyzed, in order to promote the role of China’s leasing business expansion.