在当前企业狠抓技术改造,又适逢资金紧张的时候,租赁业务应时而兴,尤其是融资租赁发展很快。怎样认识融资租赁?一项租赁业务,我们不应只看它的形式,而要看它的交易实质。我们可以根据融资租赁的四个条件作为判断依据:1.在租赁期满时,资产的所有权转移给承租人。2.承租人有廉价购买资产的选择权。3.租赁期限为资产使用年限的大部分。4.租赁最低付款额的现值大于或基本等于资产的公正价值。上述四项条件只要满足其一即可认定是融资租赁。对融资租赁固定资产的会计处理,许多人看法模糊,认为租赁的资产只有在租赁期满后,产权明确归承租方时,才视为企业的资产。这是不对的,资产是企业拥有或者控制的能以货币计量 When the current enterprises pay close attention to technological transformation and meet the shortage of funds, the leasing business will flourish. In particular, financial leasing has developed rapidly. How do we understand financial leasing? In a leasing business, we should not only look at its form, but also its transaction essence. We can use the four conditions of a financial lease as a basis for judgment: 1. At the expiration of the lease, the ownership of the asset is transferred to the lessee. 2. The lessee has the option to purchase assets cheaply. 3. The lease term is the majority of the asset’s useful life. 4. The present value of the minimum lease payments is greater than or substantially equal to the fair value of the assets. The above four conditions can be regarded as financial leasing as long as one of the four conditions is satisfied. Many people think that the accounting treatment of fixed assets under finance leases is ambiguous, and it is considered that the leased assets are regarded as the assets of the enterprise only when the leased property expires and the property rights are clearly attributed to the lessee. This is wrong. Assets can be measured in currency that the company owns or controls.