新租赁准则的应用研究——基于零售企业摘要在2018年，财政部结合行业特点，制定了《企业会计准则第21号——租赁》。随着社会经济的发展，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》（IFRS16），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IAStudyontheApplicationofNewRentalGuidelines--BasedonRetailEnterprisesAbstractFinanceMinistryissuedEnterpriseAccountingStandard21--LeaseonDecember7,2018.Withthedevelopmentoftheleasingindustry,theleasingsubjectisbecomingmoreandmorediversified,theoperatingleaseundertheoldleasestandardisnolongerinlinewiththedevelopmentofthetimes,inlinewiththedevelopmentofthetimes,andtheInternationalFinancialreportingStandardNo.16(IFRS16)issuedbytheInternationalAccountingStandardsBoard(IASB)in2016isinevitableinordertomaintaintheconvergenceofdomesticandinternationalaccountingstandardsandconnectinternationalbusinesswell.Thenewstandardhasproducedtheearth-shakingchangetotheleaseaccountingtreatment,hascancelledthemanagementleaseandthefinancialleasedivision,thischangemustbringthetransformationtotheenterprise'sassetstructureandthemanagementpolicy.Therefore,thispaperfirstintroducesthecontentsofthenewleasestandards,andthencomparestheleasestandardsbeforeandafterrevision.TakingWangfujingDepartmentStoreasanexample,thispaperanalyzestheimpactofthechangesofleasestandardsonthefinancialstatementsandmainfinancialindicatorsofretailenterprises.Forretailenterprisestobetteradaptanddeveloptoprovidecorrespondingcountermeasures.Ontheonehand,theauthenticityandcomparabilityofaccountinginformationhasincreasedsignificantly,ontheotherhand,thesolvencyofenterpriseshasdeteriorated,andthefinancingchannelsofretailindustryhavealsodecreased.Enterprisesinordertobetteradapttothenewstandardscorrespondingtothechangeofleasingproductsisinevitable.Keywords:leasingcriteria;retailtrade;financialimplications;WangfujingDepartmentII目录摘要............................................................................................................................IAbstract.....................................................................................................................II1绪论........................................................................................................................11.1研究背景与意义.............................................................................................11.2研究方法及内容.............................................................................................12租赁相关理论以及新旧准则比较........................................................................32.1租赁核算相关理论............................................................................................
