【摘要】 2001年我国财政部颁布了《企业会计准则——租赁》，租赁准则在许多方面借鉴和吸收了国际会计准则。笔者从租赁准则的框架、定义、确认和计量以及信息披露等方面进行比较分析，试图找出两者之间的差异以及协调解决办法，以期进一步充实和完善我国的租赁准则，使我国的租赁准则更具有国际可比性。更多还原

【Abstract】 In 2001 the Finance Ministry of our country issued the accounting guideline of enterprises—for lease . The guideline for lease uses for reference and absorbs international accounting guideline in many respects. This paper compares and analyzes them from the respects of framework, definition, affirmation, calculation and information publication, and tries to find the differences between them and the coordination and solution in order that the guideline for lease of our country will be more substantial and perfect and can be compared internationally.更多还原