新租赁准则下的应用研究--基于零售企业.docxVIP

金陵科技学院本科毕业论文摘 要 PAGEII PAGEII 新租赁准则的应用研究 ——基于零售企业 摘 要 财政部于2018年12月7日发布了《企业会计准则第21号——租赁》。这项准则产生是大势所趋，随着租赁行业的发展，租赁主体日益多元化，旧租赁准则下的经营租赁已经不符合时代的发展，并且国际会计准则理事会（IASB）2016 年发布的《国际财务报告准则第16 号——租赁》（IFRS 16），为了持续保持国内与国际会计准则底色的趋同，对接好国际业务，所以修订准则是必然的。新准则就租赁会计处理产生了翻天覆地的变化，取消了经营租赁与融资租赁划分，这项变化必然对企业的资产结构和经营方针带来转变。因此本文首先介绍了新租赁准则的内容，之后对修订前后的租赁准则进行比较，以王府井百货为例，分析租赁准则变化对零售企业财务报表及主要财务指标产生的影响，为零售企业能更好适应与发展提供相应的对策。通过分析能够了解到新租赁准则是把双刃剑，一方面企业的会计信息的真实性和可比性有了显著上升，另一方面，企业的偿债能力有了恶化，零售业的融资渠道也减少，企业为了更好适应新准则相应的对企业的租赁产品改变也是必然。 关键词：租赁准则；零售业；财务影响；王府井百货 A Study on the Application of New Rental Guidelines -- Based on Retail Enterprises Abstract Finance Ministry issued Enterprise Accounting Standard 21--Lease on December 7,2018. With the development of the leasing industry, the leasing subject is becoming more and more diversified, the operating lease under the old lease standard is no longer in line with the development of the times, in line with the development of the times, and the International Financial reporting Standard No .16(IFRS 16) issued by the International Accounting Standards Board (IASB) in 2016 is inevitable in order to maintain the convergence of domestic and international accounting standards and connect international business well. The new standard has produced the earth-shaking change to the lease accounting treatment, has cancelled the management lease and the financial lease division, this change must bring the transformation to the enterprises asset structure and the management policy. Therefore, this paper first introduces the contents of the new lease standards, and then compares the lease standards before and after revision. Taking Wangfujing Department Store as an example, this paper analyzes the impact of the changes of lease standards on the financial statements and main financial indicators of retail enterprises. For retail enterprises to better adapt and develop to provide corresponding countermeasures. On the one hand, the authenticity and comparability of accounting infor