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| 摘要: |
| 租赁会计准则的制定是我国会计核算领域的一大进步,通过对<企业会计准则--租赁>和<国际会计准则第17号--租赁>异同的比较,我国租赁会计准则还存在一定的缺陷,需要进行改进. |
| 关键词: 租赁 企业会计准则 国际会计准则 |
| DOI： |
| 分类号:F23 |
| 基金项目: |
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| Comparison between international accounting principle and enterprise accounting principle |
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CHEN Xiu-juan ZHANG Qing-chang
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| Abstract: |
| The enactment of lease accounting standard is a great progress in accounting field.By comparing Enterprise Accounting Standard-Lease and IAS17-Lease,There are shortcomings in Chinese lease accounting principle needed to be changed. |
| Key words: lease,enterprise accounting standard,international accounting standard, |
