1、融资租赁的会计处理按照《企业会计制度》的规定,资产,是指过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来经济利益。资产要素的一个重要特征是由企业拥有或控制。根据该定义,会计上对融资租入的固定资产应该如何处理呢?众所周知,在融资租赁方式下,固定资产从企业外部租入,是租赁行为的对象,租赁的法律实质决定了这一租赁物的所有权属于出租方,承租方只 1. Accounting treatment of financial leases In accordance with the “Accounting System for Business Enterprises”, assets refer to resources that have been formed or controlled by the company in the past. This asset is expected to bring economic benefits to the company. An important feature of an asset element is owned or controlled by the company. According to this definition, how should accounting accounting for fixed assets financed by leasing be handled? It is well-known that, under financial leasing, fixed assets are leased from outside the enterprise and are the object of leasing. The legal nature of leasing determines the lease. The ownership belongs to the lessor, the lessee only