| With the continuous and vigorous development of the global economy,the leasing industry,as an important catalyst,is also expanding,resulting in increasingly serious accounting problems.Leasing standards have also been continuously improved and revised with the emergence of accounting issues and the development of leasing business,which has a significant impact on retail enterprises mainly engaged in operating leases,including accounting recognition,financial statements,financial indicators,and so on.This article comprehensively analyzes the revision of leasing rules in Chinese enterprises and its impact on the operation of retail companies through the investigation of specific cases,hoping to provide a basis for domestic and foreign retail companies to mitigate the negative impact of the implementation of the new leasing standards,thereby helping to establish and adjust leasing standards that meet China’s characteristics.This has great reference significance for studying the social impact of China’s retail industry actively adapting to the formulation of new leasing standards.Focusing on the retail industry,this thesis first conducts a classified study of the domestic and foreign literature from four perspectives: the new leasing standards affect the quality of accounting information,affect corporate financial indicators,affect business management,and the convergence of China’s leasing standards and international leasing standards.It also analyzes the current development of the leasing industry,further selects the listed company Yifeng Pharmacy for case study,due to its high proportion of leased stores,in operating store sand adopts the literature research method the case study method and comparative analysis method,based on the annual financial report of Yifeng Pharmacy from 2017 to 2021 and the semi annual report of 2022,analyzed the impact of the adoption of the new leasing standards and the old leasing standards on the accounting treatment,financial statements and various financial indicators of the enterprise’s leasing business,as well as the subsequent impact on the enterprise’s business behavior and business decisions.The research conclusion of this thesis is that the implementation of the new leasing standards will change the accounting treatment,financial statements,asset liability ratio,current ratio,asset turnover ratio and other financial indicators of the leasing business of Yifeng Pharmacy,as well as the business behavior and decision-making of the enterprise.The information of the enterprise can be truly reflected in the financial report,which greatly reduces the possibility of beautifying the financial statement by using off balance sheet lease,and improves the authenticity,comparability and reliability of the financial statement of the enterprise.Finally,this thesis puts forward some countermeasures and suggestions for relevant enterprises and departments for reference,in order to cope with the impact and impact of the code revision on enterprises. |
