摘要
阐述新租赁准则关于承租人的会计处理变化。对商业银行承租业务包括经营租赁业务以及融资租赁业务现状进行分析。并分析新租赁准则对商业银行商业银行承租业务操作、财务报表以及资本充足率的影响。对新租赁准则下对商业银行经营提出建议:调整经营策略以应对租赁准则的变化,完善租赁资产的管理制度,加强对租赁业务的风险管理。
This paper expounds the changes of accounting treatment of the lessee in the new leasing standards. Analyzes the current situation of commercial banks’ leasing business, including operating leasing business and financial leasing business. It also analyzes the impact of the new leasing standards on the operation, financial statements and capital adequacy ratio of commercial banks. Under the new leasing standards, the paper puts forward some suggestions for the operation of commercial banks: adjust the operation strategies to cope with the changes of leasing standards, improve the management system of leasing assets, and strengthen the risk management of leasing business.
作者
杨文
Yang Wen(Guangdong Polytechnic College,Zhaoqing Guangdong 526000)
出处
《对外经贸》
2020年第4期74-76,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
租赁
承租人
商业银行
Leasing
the Lessee
the Commercial Banks
