一、世行高度評(píng)價(jià)中國(guó)會(huì)計(jì)準(zhǔn)則建設(shè)與實(shí)施

　　在中國(guó)財(cái)政部的領(lǐng)導(dǎo)下，中國(guó)改進(jìn)會(huì)計(jì)審計(jì)準(zhǔn)則和實(shí)務(wù)質(zhì)量的戰(zhàn)略已經(jīng)成為良好典范，并可供其他國(guó)家仿效。

　　 ——世行副行長(zhǎng)佩內(nèi)洛普•布魯克

　　政部采取了各種準(zhǔn)備措施以支持企業(yè)會(huì)計(jì)準(zhǔn)則的實(shí)施，以實(shí)現(xiàn)中國(guó)準(zhǔn)則與國(guó)際準(zhǔn)則的趨同。

　　中國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基本可比。

　　很多公司的財(cái)務(wù)報(bào)表顯示了對(duì)適用會(huì)計(jì)準(zhǔn)則和報(bào)告規(guī)定的高度遵循。

　　 ——世行報(bào)告

　　中國(guó)在會(huì)計(jì)和審計(jì)的國(guó)際趨同實(shí)現(xiàn)的過(guò)程，是其他國(guó)家需要學(xué)習(xí)的，也是我們最想分享的。

　　 ——世行財(cái)務(wù)管理局局長(zhǎng)托尼•赫加蒂

　　二、租賃會(huì)計(jì)準(zhǔn)則國(guó)際改革與發(fā)展

　　 (一)租賃準(zhǔn)則國(guó)際高度關(guān)注

1、Leases Convergence project with FASB
2、Added to agenda July 2006
3、DP issued 19 March 2009
4、Comment deadline on DP 17 July 2009
5、ED expected second quarter 2010
6、Roundtables second and third quarters 2010
7、Final IFRS expected second quarter 2011

　�。ǘ﹪�(guó)際準(zhǔn)則的改革背景：三大原因

　　 1.從報(bào)表使用者角度

　　（1）許多使用者認(rèn)為經(jīng)營(yíng)租賃產(chǎn)生的資產(chǎn)和負(fù)債應(yīng)當(dāng)在承租人的報(bào)表中予以確認(rèn)。
　�。�2）存在截然不同的兩種租賃會(huì)計(jì)模式意味著交易相同但其會(huì)計(jì)處理可能完全不同，降低了可比性。
　�。�3）現(xiàn)行準(zhǔn)則為構(gòu)造交易提供了可乘之機(jī)

　　 2.從企業(yè)和注冊(cè)會(huì)計(jì)師角度認(rèn)為現(xiàn)行準(zhǔn)則太復(fù)雜：主觀判斷多和設(shè)定了明確的界線。

　　 3.美國(guó)SEC2005年6月發(fā)布了《依據(jù)2002年薩班斯法案第401（3）條款對(duì)表外安排、特殊目的主體和報(bào)送材料的透明度的報(bào)告和建議》中建議FASB啟動(dòng)修訂租賃準(zhǔn)則項(xiàng)目。

　　The Board discussed four accounting models: 1、The right of use model2、The whole asset model 3、The executory contract model 4、The model adopted in current IFRSs

　�。ㄈ﹪�(guó)際準(zhǔn)則改革的初步想法

　　1、改革的理論出發(fā)點(diǎn)The model is based on the principle that all leases give rise to liabilities for future rental payments and assets(the right to use the leased asset) that should be recognisedin an entity's statement of financial position.

　　 2、不再區(qū)分融資租賃和經(jīng)營(yíng)租賃

　　 3、目前主要改變了承租人的會(huì)計(jì)處理

　　（1）Recognition principle. For all leases, the lessee will recognise: (a) an asset representing its right to use the leased item for the lease term (the 'right-of-use' asset) (b) a liability for its obligation to pay rentals.
　�。�2）Measurement of the liability. The lessee's obligation to pay rentals should be measured initially at the present value of the lease payments (including a probability-weighted estimate of contingent rentals) discounted using the lessee's incremental borrowing rate. Subsequent measurement would be on an amortised cost basis.
　　（3）Measurement of the asset. The lessee's right-of-use asset should be measured initially at cost. Cost equals the present value of the lease payments discounted using the lessee's incremental borrowing rate. The lessee should amortise the right-of-use asset over the shorter of the most likely lease term (which might include renewal periods) and the economic life of the leased item.

　　 4、出租人的會(huì)計(jì)處理屬于未定事項(xiàng)（1）出租資產(chǎn)是否終止確認(rèn)（2）出租人的收款權(quán)的性質(zhì):應(yīng)收款（金融工具）還是權(quán)利（收入確認(rèn)）（3）出租人如何確認(rèn)負(fù)債（4）報(bào)表列示問(wèn)題

　　 5、出租人的會(huì)計(jì)處理未定的原因（1）目前問(wèn)題主要在于承租人經(jīng)營(yíng)租賃的會(huì)計(jì)處理（2）同時(shí)考慮出租人的會(huì)計(jì)處理可能拖后承租人會(huì)計(jì)準(zhǔn)則的出臺(tái)時(shí)間（3）出租人會(huì)計(jì)問(wèn)題還涉及終止確認(rèn)和收入項(xiàng)目（4）出租人會(huì)計(jì)不可回避投資性房地產(chǎn)問(wèn)題

　　三、簡(jiǎn)要結(jié)論

一是租賃是極具創(chuàng)新性的工具
二是會(huì)計(jì)是租賃創(chuàng)新與發(fā)展的重要支柱
三是租賃會(huì)計(jì)與法律、稅法、監(jiān)管相分離
四是租賃會(huì)計(jì)是國(guó)際關(guān)注的項(xiàng)目
五是改革后的會(huì)計(jì)準(zhǔn)則將影響租賃的創(chuàng)新性