作为重要的融资手段，租赁业务在近年来高速发展，在现代社会经 济活动中发挥着重要的作用。在现行的租赁会计准则中，租赁业务被分 为经营租赁和融资租赁两种，并采用不同的会计处理方法。融资租赁需 要在资产负债表内确认相应的资产和负债，而经营租赁则不需要确认与 租赁相关的资产与负债。这种处理使得经营租赁产生表外融资的问题， 引发大量争议。2016年1月13日，国际会计准则理事会发布了新的国 际租赁会计准则。在新准则中，承租人不再需要对经营租赁和融资租赁 进行区分，这项变化将会对相关行业产生巨大影响。 零售行业由于其自身特性，大部分日常经营场所通过经营租赁方式 获得。新准则实施后，大量经营租赁相关的资产和负债纳入列报范围， 将会给零售企业的财务报表带来巨大变化，进而影响企业未来的经营发 展。零售行业如何应对新准则造成的影响至关重要。 本文采用案例研究方法，以零售企业H公司为例，按照新国际租赁 会计准则的规定对其财务报表进行调整，通过对比调整前后的财务数据， 对准则变化将会给企业财务报表及财务指标带来的变化进行定量分析， 并对准则变化造成的其它方面影响进行定性分析。分析结果显示，新的 租赁会计准则会造成零售企业短期内的盈利水平下降，负债规模扩大， 杠杆水平升高，财务指标也有所恶化，可能会导致零售企业的融资难度 加大，融资成本升高，并带来额外的工作投入和管理成本。 最后根据零售行业的特性和案例分析的结果，提出相应的对策建议。 关键词：租赁会计准则，零售行业，经营租赁，融资租赁，财务影响 RESEARCH ON THE IMPACT OF NEW INTERNATIONAL LEASING ACCOUNTING STANDARDS ON RETAIL INDUSTRY ABSTRACT As an important means of financing, the leasing business has developed rapidly in recent years and plays an important role in modern society’s economic activities. According to the current leasing accounting standards, the leasing business is diversified into two types: operating leases and financing leases, and adopt different accounting methods. Financing leases require the recognition of corresponding assets and liabilities in the balance sheet, while operating leases not. This treatment leads to the issue of off balance sheet financing for operating leases, which has brought a lot of controversy. On January 13, 2016, the International Accounting Standards Board promulgated new international leasing accounting standards. In the new standards, the lessee is no longer required to distinguish between operating leases and financing leases. This change will cause a huge impact on relevant industries. Due to its own characteristics, retail industry obtains most of its daily business premises through operating leases. After the implementation of the new standards, a large number of operating lease-related assets and liabilities will be included in the presentation scope, which will bring huge changes to the financial statements of retail enterprises, and affect the future business operating as well as development of the companies. How to deal with the impact brought about by the new standards is essential for retail industry. This paper adopts the case study method, taking the retail enterprise Company H as an example. By adjusting its financial statements in accordance with the new international leasing accounting standards and comparing the financial data before and after the adjustment, quantitative analysis can be made for the changes in financial statements and financial indicators of the enterprise which is brought by the standards’ change. And the changes will also be qualitatively analyzed for other aspects. The analysis result shows that the new leasing accounting standards will cause that the retail enterprise’s profitability decline in short-term, scale of debts expand, leverage level increase, and financial indicators deteriorate, which may lead to increased difficulty in financing and higher financing costs. In addition, extra work and management costs may also be caused. Finally, according to the characteristics of the retail industry and the result of the case analysis, corresponding countermeasures and suggestions are proposed. KEY WORDS:Leasing Accounting Standards, Retail Industry, Operating Leases, Financing Leases, Financial Impact 目 录 第1章 绪论 ............................................................................................................................................. 1 1.1 研究背景及意义 ................................................................................................................................ 1 1.1.1 研究背景 ......................................................................................................................................... 1 1.1.2 研究意义 ......................................................................................................................................... 3 1.2 文献综述 ............................................................................................................................................ 4 1.2.1 国外文献综述 ................................................................................................................................. 4 1.2.2 国内文献综述 ................................................................................................................................. 5 1.3 研究方法和研究内容 ........................................................................................................................ 7 1.3.1 研究方法 ......................................................................................................................................... 7 1.3.2 研究内容 ......................................................................................................................................... 7 1.4 可能的创新点 .................................................................................................................................... 8 第2章 租赁业务相关理论与会计准则 ................................................................................................. 9 2.1 租赁业务概述 .................................................................................................................................... 9 2.2 租赁业务的理论基础 ...................................................................................................................... 10 2.2.1 产权理论 ....................................................................................................................................... 10 2.2.2 可收回权理论 ............................................................................................................................... 10 2.2.3 信息不对称理论 ........................................................................................................................... 10 2.2.4 租赁周期理论 ............................................................................................................................... 11 2.3 租赁动机和影响因素 ...................................................................................................................... 11 2.3.1 获取资产 ....................................................................................................................................... 11 2.3.2 补充筹资 ....................................................................................................................................... 12 2.3.3 隐藏负债 ....................................................................................................................................... 12 2.3.4 其它因素 ....................................................................................................................................... 12 2.4 租赁会计准则相关术语 .................................................................................................................. 13 2.4.1 租赁的定义和分类 ....................................................................................................................... 13 2.4.2 资产使用权模型 ........................................................................................................................... 13 2.4.3 租赁会计准则的关键术语 ............................................................................................