企业财产出租(租赁)经营的本质和分类

S. Derevianko, Viktoria Murha
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摘要

本文对企业物业租(租)租的经济本质和经营分类等问题进行了探讨。乌克兰租赁会计的法律法规是通过一些国家法规和国际会计准则来实施的。每一份立法文件都根据其适用范围揭示了租赁的概念。考察租赁关系的内容,可以看出其经济本质和法律本质上存在一定的矛盾。出于会计的需要,监管框架是国家会计准则(NAS) 14,根据该准则,租金和租赁是等同的概念,但从法律的角度来看,这种等同是不正确的。税收立法也确定了这些概念。通过对租赁(租赁)业务分类的研究,得出了国内外科学家提出的选择和特征相似的结论。所研究的分类的缺点是定义的变化不大,以特征形成的分布不符合会计的需要。为了正确认识租赁交易的分类,有必要以需要在会计核算中反映租赁为指导,以便有可能编制可靠的企业财务和管理报告。在企业会计核算和管理会计核算中,按租赁周期、使用特点、财产对象划分租赁是不必要的。为了提高财务管理报告的可靠性和准确性,有必要深入研究租赁交易的本质及其在会计中的反映。提出了改进现有分类的建议,这将有助于企业有效地组织会计、控制和分析租赁业务。这些发展可用于乌克兰企业租赁(租赁)业务分类方法的理论证实和实际发展。
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THE ESSENCE AND CLASSIFICATION OF OPERATIONS ONRENT (LEASING) OF PROPERTY OF THE ENTERPRISE
The article is devoted to the problematic issues of economic essence and classification of operations on rent (leasing) of enterprise property. The legal regulation of lease accounting in Ukraine is carried out by a number of national regulations and international accounting standards. Each legislative document reveals the concept of lease in accordance with the scope of its application. Having considered the content of lease relations, one can observe certain contradictions of their economic and legal essence. For the needs of accounting, the regulatory framework is National Accounting Standard (NAS) 14, according to which rent and leasing are equivalent concepts, but this equality is incorrect from a legal point of view. Tax legislation also identifies these concepts. The study of the classification of lease (leasing) operations allowed to draw conclusions about the similarity of the options and features proposed by domestic and foreign scientists. The disadvantages of the studied classifications are insignificant changes in definitions, the formation of distribution by features that do not meet the needs of accounting. For a correct understanding of the classification of lease transactions, it is necessary to be guided by the need to reflect the lease in the accounting accounts for the possibility of drawing up reliable financial and management reports of the enterprise.Division of lease by periodicity, peculiarities of use, object of property are not essential for accounting and management accounting at the enterprise. To improve the reliability and accuracy of financial and management reporting, it is necessary to study in depth the essence of lease transactions and their reflection in accounting. Proposalsfor improving existing classifications are presented, which will contribute to the effective organization of accounting, control and analysis of lease operations at the enterprise. The developments can be used in the theoretical substantiation and practical development of the methodology for classification of lease (leasing) operations at Ukrainian enterprises.
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发文量
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审稿时长
27 weeks
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