承租人视角下新租赁准则对大商股份的影响研究

Study on the Influence of New Leasing Criteria on Dashang Shares from the Perspective of Lessee

摘要: 随着我国经济的快速发展，会计准则已逐步接近国际财务准则。我国根据当前的情况，对租赁标准进行了修改和制定。新修订的《企业会计准则第21号——租赁》预计会对租赁业务广泛运用在日常管理的企业或是行业产生重大影响。本文以大商股份为研讨对象剖析零售行业的发展状况和大商股份的经营状况。对财务报表按旧准则进行调整，并根据调整后的报表分析新租赁标准对于零售行业会计处理的影响，得出结论并给出建议。

Abstract: With the rapid development of economy in our country, accounting standards have gradually approached international finance standards. According to the current situation, the leasing standard has been modified and established. The newly revised Accounting Standards for Business Enterprises No. 21—Leasing is expected to have a significant impact on the leasing business widely used in the daily management of enterprises or industries. This paper takes Dashang shares as the research object to analyze the development status of retail industry and the operating status of Dashang shares. Adjust the financial statements according to the old standards, analyze the impact of the new leasing standards on the accounting treatment of the retail industry according to the adjusted statements, draw conclusions and give suggestions.