融资租赁在现代金融服务中占据着非常重要的地位,是实现资源优化配置的重要方式。关于融资租赁的会计处理,在新准则实行后,有了很大的改进,但还存在着一些问题,其会计处理上还有一些不足,比如企业融资租赁资产业务的核算在入账价值、增值税处理、所得税规定及信息披露等方面发生了相应的变化。我国先行的生产型增值税转为消费型增值税,企业融资租赁资产业务的核算也发生了相应的变化,本文结合相关法规进行了探讨。 Financial leasing occupies a very important position in modern financial services and is an important way to realize the optimal allocation of resources. Accounting treatment of financial leasing, after the implementation of the new standard, has been greatly improved, but there are still some problems, there are some deficiencies in its accounting treatment, such as corporate finance leasing asset business accounting in the entry value, value added tax Processing, income tax regulations and information disclosure and other aspects of the corresponding changes. China’s first value-added production VAT into consumer value-added tax, corporate finance leasing asset business accounting also undergone a corresponding change, this article in conjunction with relevant laws and regulations were discussed.