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双循环
本报告探讨了融资租赁行业的会计政策与制度，从国内外租赁会计制度的视角对我国租赁会计制度发展进行了梳理，重点分析了当前正在实施的以及新修订待生效的会计准则的适应性，结合新准则的主要变化、对租赁行业的整体影响、会计理论与实务的发展方向，从租赁定义、会计处理细节、过渡期规定、国内外对比等角度，探讨了租赁会计的发展。
<<This report discusses the accounting policy and system of leasing industry，from the perspective of lease accounting system at home and abroad，this paper analyzes the development of the lease accounting system，analyzed the current ongoing suitability of accounting standards and new revision to take effect，combined with the new standard of major changes，the overall impact of leasing industry，the development direction of accounting theory and practice，definition，accountant processing details，transition from lease regulations，contrast Angle，both at home and abroad，discusses the development of the lease accounting.
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