| The financial leasing industry has become an important way that some enterprises invest and finance and a main marking way that some enterprises sell the equipments in the industrially developed countries and some developing countries . Since China has set up its financial leasing system recently, and the circumstances of China is different from other countries, financial leasing industry in our country has been frustrated timely. Accordingly, the financial leasing accountant of our country which serves the financial leasing is not very perfect.With the WTO's entry of our country, it is an important avenue to great economic development that to get joint with the world economic . And it is very necessary to set up a set of perfect financial leasing accounting criterion of combining together with the reality of our country. This text studies the financial leasing accounting with the view of the history of the financial leasing and its accounting.At first the author introduces the concepts of financial leasing and financial leasing accounting and the history of China's financial leasing and financial leasing accounting .And then the author studies the status quo of our country's financial leasing and financial leasing accounting, the problems in theory and reality in our country's financial leasing accounting, and the countermeasures according to the problems . This part is the keystone of the thesis .At last the author presents the future of our country's financial leasing accounting combining together with the future of our country's accounting criterion , International Accounting Standard and U.S.A.'s accounting criterion . |
