How to understand operating rental "operating leasing" is a familiar term for everyone, but many people may not be able to say clearly, so what exactly is the business rent? Let me explain it for everyone! . In our country, business leasing is the classification of leases in the "Accounting Guidelines" "Enterprise Accounting Standards No. 21-Lease" (implemented from January 1, 2007) stipulates: Financial Leasing It refers to the lease that essentially transferred all risks and remuneration related to asset ownership. Article 10 stipulates that operation lease refers to the lease other than financial leasing. The lease accounting standards also list the following five specific standards, which meet the one or several standards, and should be identified as financial leasing: (1) When the lease period expires, leasing assets are when the lease expires, leasing assets The ownership is transferred to the lessee. (2) The lessee has the right to choose a rental asset, and the purchase price for the purchase is expected to be far lower than the fair value of rental assets when exercising the right to choose. This option. (3) Even if the ownership of the assets does not transfer, the lease period accounts for most of the life of the leased asset. (4) The current value of the leasing payment of the leased on the start of the lease is almost equivalent to the fair value of the rental assets of the lease starting daily; Leasing starts the fair value of daily leasing assets. (5) The nature of leased assets is special. If it is not made of large transformations, only the lessee can use it. Simple reasoning, who does not meet the above five conditions at all, is operating rental. It: Operating rental is the concept of accounting, and is relatively concerned with financial leasing. Non -financial leasing is operating leasing. . In our country, there is no concept of lease in laws and regulations, but there are "lease" and "financial leasing". Chapter 14's "Financial Lease Contract", which are tied, the former is other leases of financial leasing. The Article 212 of the Contract Law stipulates: "The lease contract is a contract for the leaser to deliver the leased property to the lessee's use, income, and the lessee to pay the rent." "Financial lease contracts are referring to the lessee to buy leased property from the leaser's choice of the seller and the leased property, provide the lessee for the lessee, and pay the rent to pay the rent." "Financial leasing company management management According to the Measures, "the financial leasing business refers to the leaser's choice of the leaser from the leaser's choice of the seller and the leaser, provided it to the lessee, and collects the rent from the lessee. The condition of reserving the ownership of the leased property and collecting the rent is the condition to enable the lessee to obtain, use and benefit the leased property during the lease contract. " The leasing business pointed out that the lessee purchases the rental property from the seller's choice of the seller and the leased property, provides the lessee for use, and collects the rent from the lessee. "This method also targets foreign investment leasing companies and Foreign investment financial leasing companies have made corresponding regulations. It from the above laws and regulations, they can be seen that they both use leasing and financial leasing as two side -in -column relationships. The prominent idea is: the nature of the transaction of financial leasing has financial business attributes. There must be market access conditions and industry supervision. Compared with the leasing of financial leasing, it is a business service business, does not require approval and supervision. . In our country, is the lease in the legal category a business lease in the "Accounting Guidelines"? For example: the lessor of the lessor purchased the equipment (did not sell according to the lessee The choice of people and leased property) is leased to the lessee for use. The three -year period is paid at the end of the year at the end of the year. Obviously, this is a typical lease contract in the legal sense, but from the perspective of accounting standards, the lessor's three -year period will withdraw 1.2 million rent. It is equivalent to the fair value of lease starting daily leasing assets. Obviously, its financial leasing. It can be seen that in our country, the lease in the legal category may not be the operating lease in the "Accounting Guidelines". . In our country, what exactly is operational leasing? If according to the "Enterprise Accounting Standards No. 21-Lease" about financing leases refers On the other hand, the operation lease is a lease that has not transferred all risks and remuneration related to asset ownership. This is substantially defined from the lease transaction. . The legal lease is defined in the form of the transaction. The outstanding characteristics of the financial leasing are the choice of the lessee on the seller and the leaser. The lessee collects rent. For example: The lessor of the lessor purchased the equipment, which is based on the lessee's choice of the seller and the leased property according to the lease. The three -year period is paid at the end of the year. Full lessons recovered the leased property. Obviously, the lessor only recovered 750,000 yuan for three years, and the risk of the equipment balance must be undertaken. In essence, there is no all -risk and remuneration related to asset ownership. From the perspective of accounting, it is operating rental. . However, in terms of legal form, the lessor purchased the leased property from the seller according to the leaser's choice of the seller and the leaser, provided it to the lessee, and charged the lease to the lease. The lease was a financial lease. It's legal form of financial leasing may be operating leases from the perspective of accounting. It summary: Business lease is the concept of accounting, which is relatively concerned with financial leasing. Financial leasing refers to the lease that essentially transfers all risks and remuneration related to asset ownership. Essence Id accounting operation leases may be legal leasing or legal financial leasing. . In developed countries, operating leasing is the advanced stage of financial leasing It's process of leasing industry in developed countries. At the stage of operating leasing, new products and mature leasing, there are different characteristics at each stage. The first stage: rent. Its characteristics are: long history, short term (less than 12 months), the lessor provides comprehensive services, and the asset period will be returned at the end of the asset period. The second stage: simple financial leasing. Its characteristics: The lessee's willingness is the final purchase, the lease agreement is irrevocable, the full settlement, the rent fixed payment, non -comprehensive service. The third stage: Innovate financial leasing. Its characteristics: The market competition is fierce, and the lessor is creative (such as flexible rents arrangement, increased services, etc.), different assets at the end of the asset period, exclusive leasing companies, and accelerated leasing growth rate. The stage of fourth stage: operating rental. Its characteristics: intensified competition, the market changes, the lessee becomes more mature, the lessor has the risk of balance, provides comprehensive services, assets return, and open up the second -hand market. Phase 5: New products. Its characteristics: synthetic leasing, risk leasing, lease asset securitization, etc. stage six: mature lease. Its characteristics: frequent acquisitions, stable market penetration rates, intensive competition, decreased gross profit, emphasizing value -added services, tending to alliance joint ventures. In abroad, operating leasing is a stage in the process of market development. It is relatively different from rental and simple and simple financial leasing. Different characteristics have occurred at all stages. The comparison is as follows: The lease simple financing lease operation lease The purpose of the lessee for short -term medium and long -term off -balance or in -table financing medium- and long -term financing Lease investment decision makers lessor lessor lessor tenant lessee Fixed Whether or not all -round service is or not This and investment relationships non -complete settlement full settlement non -full settlement R nThe at the end of the period of the ownership of the right to refund the lease price transfer or the market price renewal transfer Note: This table comes from Shi Yanping's "Financing Leasing and its macroeconomic effects". It's evolution of the leasing industry in developed countries, we can draw the following conclusions: 1. Foreign operating leasing is a leased property selected by the lessee for the purpose of financing for the leaser. Then, the leasing objects are used for long -term leases to the lessee for use, and the lessor collected from the lessee is less than the lease investment, that is, the lessor's financial leasing of the lease investment risk. 2. Foreign operating leasing is an inevitable result of the development of simple financial leasing. The reasons are as follows: The market competition is fierce, and the lessor must open up to win the market for business leasing; large manufacturers need to operate leasing to promote their products; the lessee is more willing to settle in full amount; . From the perspective of risk, operating leases are intermediate products of the two extreme products, rental services and simple financial leasing. The lessor assumes part of the risks and compensation related to ownership, highlighting the balance of assets. 4. From a market perspective, operating leasing belongs to the field of financial leasing, but it is not a simple financial lease, it is a financial lease that has been assumed in some risks related to ownership. Asset services and recycling functions of services. It, in order to avoid the confusion of operating leasing with the accounting standards, for the time being, the operation leases that are foreign abroad are defined as "medium- and long -term operation leasing" or "operating financial leasing". 6. Cognition of medium- and long -term operating leasing The transaction form and economic essence are means to define the nature of transaction in different purposes. In order to deal with the purpose of accounting and information disclosure, when judging the essence of the transaction, it cannot be based on the form of transactions; in order to regulate the purpose of the rights and obligations of the personnel of the transaction, the legal characteristics of the transaction cannot be based on the essence of economic essence. Mid -long -term operation leasing is a mixture of legal financial leasing and accounting for accounting. Initially leased objects; (2) Do not terminate the contract; (3) medium and long -term; (4) at least three parties and two contracts. 2. The general characteristics of accounting for accounting in accounting, which does not meet the five standards for judging financial leasing in accounting. The prominent standard is non -full settlement. 3. The lessor of the lessor bear the risk of balance. . The decision to invest in the lease investment is the decision of the lessee and the recession of the lessee. I personally can understand common decisions and risks. (Transfer of non -all risks and remuneration) 5. Leasing equipment is usually universal. 6. The calculation of rent still uses interest rates. If in Shi Yanping's book "Financing Lease and its macroeconomic effects", she believes that the medium- and long -term operation leases are non -logical combinations of leases in one middle school to exercise investment decision -making power and the lessor bear the investment risk. People, the investor is the lessor, and the risk bearer is also the lessor, and she analyzes this formal unreasonable business lease portfolio. Through the flexible treatment of the re -disposal right of objects Reasonable combination of unity. I do n’t agree with the above views. I think that the middle and long -term operation leases are a win -win lease form with the lessee to exercise decision -making power and the risk sharing. In the early stage, both parties evaluated the project and expected their respective risks and income to expected their risks and income. Then make decisions, and the results of the final income and risks are self -undertaking, not non -logical issues. Investment leasing decisions are decided by the lessee to exercise the veto of the lessor. In fact, the lessor has also made decision -making behaviors. Due to market changes during the lease period, even if the leased property is in a state of suspension, the lessee shall pay the contract to be unlikely The non -fulfilling part of the rent is mostly risky. At present, there are two different understanding of medium- and long -term operation leases in the financial leasing industry. One is that the medium- and long -term operation leasing is a new development and new model of (traditional) leasing; the other is that it believes that operating leasing is a higher development form or advanced stage of financial leasing. I think both are right, but I just answered the same question from different angles. If in the essence of the transaction, the medium and long -term operation leasing is still operating leasing, and it has not transferred all risks and remuneration related to asset ownership. It is just a legal form. The mid -to -long -term operation lease is the new development and new model of (traditional) leasing. If in the form of transaction, the transaction form of simple financial leasing in the medium and long term, but the transaction actually reduces the relevant standards of simple financial leasing, and highlights the non -complete settlement. In this sense, medium- and long -term operating leasing is a higher development form or advanced stage of financial leasing. Seven. The benefits of operating leasing for medium and long term Compared with simple financing leasing, the medium- and long -term operating leasing still has financing functions. The fundamental difference is that the lessor should bear the risk of asset balance. In the middle and long -term operation leasing, it is good for participants from all parties: (1) Benefits for the lessee: 1. Do not bear the risk of balance. 2. It is off -balance sheet financing and optimization of financial indicators. 3. The tax burden is reduced. Because the rental expenditure of the leasing lease is listed before the income tax as the current expense, it is equivalent to the deduction of income tax. (2) The benefits of the lessor 1. Expand the market. Due to market competition, many leasing companies choose to carry out operating leasing are important ways to maintain or even expand their market share. 2. Market advantages and additional benefits brought by professionalization. . Income tax negative is reduced. The leased assets are extracted and depreciated by the lessor, which reduces the book profit of the lessor, and on the other hand, it will reduce the income tax of the lessor. (3) The benefits of seller 1. Increase competitive advantages and expand market share. 2. Strengthen the connection with customers. Due to the full service, especially the re -disposal of the various methods of leased property, the connection between the seller and the customer will become very close, so that they can maintain their stable customer base for a long time. 3. Increase the sources of second -hand equipment. The internal characteristics of operating leasing in the first section and the benefits of operating leasing in this section in this section can be concluded that the following conclusions are not only the innovation and development of leases, but also the advanced stage of simple financial leasing. Coupled with the interests of the market participating in all parties, the middle and long -term operation of leasing should become the mainstream of the market. It reflects the essential characteristics of the leasing and is the return of the essence of leasing. The mid- and long -term operation leasing in developed countries has been in full swing and the market share has continued to expand, which has fully proved the above views. Essence Minic financial leasing company can follow its own operating conditions and their own capabilities. In order to meet the needs of competition and profit requirements, it can be carried out in accordance with the legal norms of the "Contract Law" to carry out the operating leasing business It can also be carried out in accordance with the legal norms of the "Contract Law" in Chapter 14 of the Contract Law to carry out operating leases with different degrees of financing characteristics. 8. Reflection in my country's medium- and long -term operation lease Since the financial lease is imported, it has only experienced more than 20 years in China. Due to various reasons, the financial leasing has not been developed well. The total amount is only tens of billions of yuan. Generally speaking, it is also separated from the national economy. From the perspective of the development stage, it is still a simple financial leasing stage, and simple financial leasing has not been done well, not to mention "medium- and long -term operation leasing"? It is estimated that no lease company has entered the "medium- and long -term operation leasing". The main reason is that China is medium. Many problems facing long -term operation leasing need to be solved, mainly as follows: (1) The research and cognition of financial leasing is not comprehensive. Especially after the emergence of "medium- and long -term operation leases", it has increased its difficulty of complexity and cognition, and many misunderstandings have appeared. The main manifestations are: 1. Simple financing leasing is regarded as all of financial leasing; The facts are that simple financial leasing is only the initial stage of financial leasing. Essence 2. Financial leasing on the financial leasing and lease accounting standards in the Contract Law is equivalent to the same. The fact is that the financial leasing is defined in the form of transaction, and the financial lease is defined from the substantially defined accounting of the account. According to my country's lease accounting standards, the financial leasing in contract law can be recognized as financial leasing and operation in terms of accounting treatment. lease. Management leasing is actually the term of non -full settlement and rental leases in the contract law in accounting processing. ;
How to understand operating rental
"operating leasing" is a familiar term for everyone, but many people may not be able to say clearly, so what exactly is the business rent? Let me explain it for everyone!
. In our country, business leasing is the classification of leases in the "Accounting Guidelines"
"Enterprise Accounting Standards No. 21-Lease" (implemented from January 1, 2007) stipulates: Financial Leasing It refers to the lease that essentially transferred all risks and remuneration related to asset ownership. Article 10 stipulates that operation lease refers to the lease other than financial leasing.
The lease accounting standards also list the following five specific standards, which meet the one or several standards, and should be identified as financial leasing:
(1) When the lease period expires, leasing assets are when the lease expires, leasing assets The ownership is transferred to the lessee.
(2) The lessee has the right to choose a rental asset, and the purchase price for the purchase is expected to be far lower than the fair value of rental assets when exercising the right to choose. This option.
(3) Even if the ownership of the assets does not transfer, the lease period accounts for most of the life of the leased asset.
(4) The current value of the leasing payment of the leased on the start of the lease is almost equivalent to the fair value of the rental assets of the lease starting daily; Leasing starts the fair value of daily leasing assets.
(5) The nature of leased assets is special. If it is not made of large transformations, only the lessee can use it.
Simple reasoning, who does not meet the above five conditions at all, is operating rental.
It: Operating rental is the concept of accounting, and is relatively concerned with financial leasing. Non -financial leasing is operating leasing.
. In our country, there is no concept of lease in laws and regulations, but there are "lease" and "financial leasing". Chapter 14's "Financial Lease Contract", which are tied, the former is other leases of financial leasing.
The Article 212 of the Contract Law stipulates: "The lease contract is a contract for the leaser to deliver the leased property to the lessee's use, income, and the lessee to pay the rent." "Financial lease contracts are referring to the lessee to buy leased property from the leaser's choice of the seller and the leased property, provide the lessee for the lessee, and pay the rent to pay the rent."
"Financial leasing company management management According to the Measures, "the financial leasing business refers to the leaser's choice of the leaser from the leaser's choice of the seller and the leaser, provided it to the lessee, and collects the rent from the lessee. The condition of reserving the ownership of the leased property and collecting the rent is the condition to enable the lessee to obtain, use and benefit the leased property during the lease contract. "
The leasing business pointed out that the lessee purchases the rental property from the seller's choice of the seller and the leased property, provides the lessee for use, and collects the rent from the lessee. "This method also targets foreign investment leasing companies and Foreign investment financial leasing companies have made corresponding regulations.
It from the above laws and regulations, they can be seen that they both use leasing and financial leasing as two side -in -column relationships. The prominent idea is: the nature of the transaction of financial leasing has financial business attributes. There must be market access conditions and industry supervision. Compared with the leasing of financial leasing, it is a business service business,
does not require approval and supervision.
. In our country, is the lease in the legal category a business lease in the "Accounting Guidelines"?
For example: the lessor of the lessor purchased the equipment (did not sell according to the lessee The choice of people and leased property) is leased to the lessee for use. The three -year period is paid at the end of the year at the end of the year.
Obviously, this is a typical lease contract in the legal sense, but from the perspective of accounting standards, the lessor's three -year period will withdraw 1.2 million rent. It is equivalent to the fair value of lease starting daily leasing assets. Obviously, its financial leasing. It can be seen that in our country, the lease in the legal category may not be the operating lease in the "Accounting Guidelines".
. In our country, what exactly is operational leasing?
If according to the "Enterprise Accounting Standards No. 21-Lease" about financing leases refers On the other hand, the operation lease is a lease that has not transferred all risks and remuneration related to asset ownership. This is substantially defined from the lease transaction.
. The legal lease is defined in the form of the transaction. The outstanding characteristics of the financial leasing are the choice of the lessee on the seller and the leaser. The lessee collects rent.
For example: The lessor of the lessor purchased the equipment, which is based on the lessee's choice of the seller and the leased property according to the lease. The three -year period is paid at the end of the year. Full lessons recovered the leased property.
Obviously, the lessor only recovered 750,000 yuan for three years, and the risk of the equipment balance must be undertaken. In essence, there is no all -risk and remuneration related to asset ownership. From the perspective of accounting, it is operating rental.
. However, in terms of legal form, the lessor purchased the leased property from the seller according to the leaser's choice of the seller and the leaser, provided it to the lessee, and charged the lease to the lease. The lease was a financial lease.
It's legal form of financial leasing may be operating leases from the perspective of accounting.
It summary: Business lease is the concept of accounting, which is relatively concerned with financial leasing. Financial leasing refers to the lease that essentially transfers all risks and remuneration related to asset ownership. Essence
Id accounting operation leases may be legal leasing or legal financial leasing.
. In developed countries, operating leasing is the advanced stage of financial leasing
It's process of leasing industry in developed countries. At the stage of operating leasing, new products and mature leasing, there are different characteristics at each stage.
The first stage: rent. Its characteristics are: long history, short term (less than 12 months), the lessor provides comprehensive services, and the asset period will be returned at the end of the asset period.
The second stage: simple financial leasing. Its characteristics: The lessee's willingness is the final purchase, the lease agreement is irrevocable, the full settlement, the rent fixed payment, non -comprehensive service.
The third stage: Innovate financial leasing. Its characteristics: The market competition is fierce, and the lessor is creative (such as flexible rents arrangement, increased services, etc.), different assets at the end of the asset period, exclusive leasing companies, and accelerated leasing growth rate.
The stage of fourth stage: operating rental. Its characteristics: intensified competition, the market changes, the lessee becomes more mature, the lessor has the risk of balance, provides comprehensive services, assets return, and open up the second -hand market.
Phase 5: New products. Its characteristics: synthetic leasing, risk leasing, lease asset securitization, etc.
stage six: mature lease. Its characteristics: frequent acquisitions, stable market penetration rates, intensive competition, decreased gross profit, emphasizing value -added services, tending to alliance joint ventures.
In abroad, operating leasing is a stage in the process of market development. It is relatively different from rental and simple and simple financial leasing. Different characteristics have occurred at all stages. The comparison is as follows:
The lease simple financing lease operation lease
The purpose of the lessee for short -term medium and long -term off -balance or in -table financing medium- and long -term financing
Lease investment decision makers lessor lessor lessor tenant lessee Fixed
Whether or not all -round service is or not
This and investment relationships non -complete settlement full settlement non -full settlement
R nThe at the end of the period of the ownership of the right to refund the lease price transfer or the market price renewal transfer
Note: This table comes from Shi Yanping's "Financing Leasing and its macroeconomic effects".
It's evolution of the leasing industry in developed countries, we can draw the following conclusions:
1. Foreign operating leasing is a leased property selected by the lessee for the purpose of financing for the leaser. Then, the leasing objects are used for long -term leases to the lessee for use, and the lessor collected from the lessee is less than the lease investment, that is, the lessor's financial leasing of the lease investment risk.
2. Foreign operating leasing is an inevitable result of the development of simple financial leasing. The reasons are as follows: The market competition is fierce, and the lessor must open up to win the market for business leasing; large manufacturers need to operate leasing to promote their products; the lessee is more willing to settle in full amount;
. From the perspective of risk, operating leases are intermediate products of the two extreme products, rental services and simple financial leasing. The lessor assumes part of the risks and compensation related to ownership, highlighting the balance of assets.
4. From a market perspective, operating leasing belongs to the field of financial leasing, but it is not a simple financial lease, it is a financial lease that has been assumed in some risks related to ownership. Asset services and recycling functions of services.
It, in order to avoid the confusion of operating leasing with the accounting standards, for the time being, the operation leases that are foreign abroad are defined as "medium- and long -term operation leasing" or "operating financial leasing".
6. Cognition of medium- and long -term operating leasing
The transaction form and economic essence are means to define the nature of transaction in different purposes. In order to deal with the purpose of accounting and information disclosure, when judging the essence of the transaction, it cannot be based on the form of transactions; in order to regulate the purpose of the rights and obligations of the personnel of the transaction, the legal characteristics of the transaction cannot be based on the essence of economic essence. Mid -long -term operation leasing is a mixture of legal financial leasing and accounting for accounting. Initially leased objects;
(2) Do not terminate the contract;
(3) medium and long -term;
(4) at least three parties and two contracts.
2. The general characteristics of accounting for accounting in accounting, which does not meet the five standards for judging financial leasing in accounting. The prominent standard is non -full settlement.
3. The lessor of the lessor bear the risk of balance.
. The decision to invest in the lease investment is the decision of the lessee and the recession of the lessee. I personally can understand common decisions and risks. (Transfer of non -all risks and remuneration)
5. Leasing equipment is usually universal.
6. The calculation of rent still uses interest rates.
If in Shi Yanping's book "Financing Lease and its macroeconomic effects", she believes that the medium- and long -term operation leases are non -logical combinations of leases in one middle school to exercise investment decision -making power and the lessor bear the investment risk. People, the investor is the lessor, and the risk bearer is also the lessor, and she analyzes this formal unreasonable business lease portfolio. Through the flexible treatment of the re -disposal right of objects Reasonable combination of unity. I do n’t agree with the above views. I think that the middle and long -term operation leases are a win -win lease form with the lessee to exercise decision -making power and the risk sharing. In the early stage, both parties evaluated the project and expected their respective risks and income to expected their risks and income. Then make decisions, and the results of the final income and risks are self -undertaking, not non -logical issues. Investment leasing decisions are decided by the lessee to exercise the veto of the lessor. In fact, the lessor has also made decision -making behaviors. Due to market changes during the lease period, even if the leased property is in a state of suspension, the lessee shall pay the contract to be unlikely The non -fulfilling part of the rent is mostly risky.
At present, there are two different understanding of medium- and long -term operation leases in the financial leasing industry. One is that the medium- and long -term operation leasing is a new development and new model of (traditional) leasing; the other is that it believes that operating leasing is a higher development form or advanced stage of financial leasing. I think both are right, but I just answered the same question from different angles.
If in the essence of the transaction, the medium and long -term operation leasing is still operating leasing, and it has not transferred all risks and remuneration related to asset ownership. It is just a legal form. The mid -to -long -term operation lease is the new development and new model of (traditional) leasing.
If in the form of transaction, the transaction form of simple financial leasing in the medium and long term, but the transaction actually reduces the relevant standards of simple financial leasing, and highlights the non -complete settlement. In this sense, medium- and long -term operating leasing is a higher development form or advanced stage of financial leasing.
Seven. The benefits of operating leasing for medium and long term
Compared with simple financing leasing, the medium- and long -term operating leasing still has financing functions. The fundamental difference is that the lessor should bear the risk of asset balance. In the middle and long -term operation leasing, it is good for participants from all parties:
(1) Benefits for the lessee:
1. Do not bear the risk of balance.
2. It is off -balance sheet financing and optimization of financial indicators.
3. The tax burden is reduced. Because the rental expenditure of the leasing lease is listed before the income tax as the current expense, it is equivalent to the deduction of income tax.
(2) The benefits of the lessor
1. Expand the market. Due to market competition, many leasing companies choose to carry out operating leasing are important ways to maintain or even expand their market share.
2. Market advantages and additional benefits brought by professionalization.
. Income tax negative is reduced. The leased assets are extracted and depreciated by the lessor, which reduces the book profit of the lessor, and on the other hand, it will reduce the income tax of the lessor.
(3) The benefits of seller
1. Increase competitive advantages and expand market share.
2. Strengthen the connection with customers. Due to the full service, especially the re -disposal of the various methods of leased property, the connection between the seller and the customer will become very close, so that they can maintain their stable customer base for a long time.
3. Increase the sources of second -hand equipment.
The internal characteristics of operating leasing in the first section and the benefits of operating leasing in this section in this section can be concluded that the following conclusions are not only the innovation and development of leases, but also the advanced stage of simple financial leasing. Coupled with the interests of the market participating in all parties, the middle and long -term operation of leasing should become the mainstream of the market. It reflects the essential characteristics of the leasing and is the return of the essence of leasing.
The mid- and long -term operation leasing in developed countries has been in full swing and the market share has continued to expand, which has fully proved the above views. Essence
Minic financial leasing company can follow its own operating conditions and their own capabilities. In order to meet the needs of competition and profit requirements, it can be carried out in accordance with the legal norms of the "Contract Law" to carry out the operating leasing business It can also be carried out in accordance with the legal norms of the "Contract Law" in Chapter 14 of the Contract Law to carry out operating leases with different degrees of financing characteristics.
8. Reflection in my country's medium- and long -term operation lease
Since the financial lease is imported, it has only experienced more than 20 years in China. Due to various reasons, the financial leasing has not been developed well. The total amount is only tens of billions of yuan. Generally speaking, it is also separated from the national economy. From the perspective of the development stage, it is still a simple financial leasing stage, and simple financial leasing has not been done well, not to mention "medium- and long -term operation leasing"? It is estimated that no lease company has entered the "medium- and long -term operation leasing". The main reason is that China is medium. Many problems facing long -term operation leasing need to be solved, mainly as follows:
(1) The research and cognition of financial leasing is not comprehensive. Especially after the emergence of "medium- and long -term operation leases", it has increased its difficulty of complexity and cognition, and many misunderstandings have appeared. The main manifestations are:
1. Simple financing leasing is regarded as all of financial leasing;
The facts are that simple financial leasing is only the initial stage of financial leasing. Essence
2. Financial leasing on the financial leasing and lease accounting standards in the Contract Law is equivalent to the same.
The fact is that the financial leasing is defined in the form of transaction, and the financial lease is defined from the substantially defined accounting of the account. According to my country's lease accounting standards, the financial leasing in contract law can be recognized as financial leasing and operation in terms of accounting treatment. lease. Management leasing is actually the term of non -full settlement and rental leases in the contract law in accounting processing.
;