摘要
为探究在承租人视角下新租赁准则对我国零售企业造成的影响,本文首先简述了新租赁准则的核心内容,分析了新租赁准则对零售企业的影响;其次,以家家悦为例,按照新租赁准则的要求对家家悦2019年年报中的相关财务数据进行测算,分析了新租赁准则对零售企业财务报表和财务指标造成的影响;最后提出了零售企业面对新租赁准则的应对策略。
In order to explore the impact of the the New Lease Standard on retail enterprises in China from the perspective of tenants,this paper fi rst briefl y describes the core contents of the New Lease Standard and analyzes the impact of the New Lease Standard on retail enterprises.Secondly,taking Jiajiayue as an example,according to the requirements of the New Lease Standard,the relevant fi nancial data in Jiajiayue's 2019 annual report are calculated,and the impact of the New Lease Standard on the financial statements and financial indicators of retail enterprises is analyzed.Finally,the paper puts forward some strategies for retail enterprises to face the New Lease Standard.
作者
张驰
刘芳
ZHANG Chi;LIU Fang(Business School of Shandong Normal University)
出处
《中国商论》
2021年第11期9-11,共3页
China Journal of Commerce
关键词
新租赁准则
零售企业
经营租赁
财务指标
承租人
New Lease Standard
retail enterprises
operating lease
financial indicators
lessees
