企业会计准则—租赁》（以下简称“准则”）已于２００１年１月１日起执行。它规范了承租人和出租人对融资租赁与经营租赁的会计核算与信息披露，使企业更加稳健地反映资产和收益状况，从而提高会计信息质量，有利于促进资本市场的健康发展。本文拟就该准则谈一些认识。一、准 Enterprise Accounting Standards - Leasing “(hereinafter referred to as the” Guidelines ") has been implemented since January 1, 2001. It regulates the accounting and disclosure of finance leases and operating leases by lessees and lessors so that the enterprises can reflect the assets and income conditions more steadily, thereby improving the quality of accounting information and promoting the healthy development of the capital market. This article intends to talk about some of the guidelines. First, accurate