融资租赁在世界上是第二大融资渠道,随着社会经济的发展,在企业经营中具有重要应用价值。会计核算及财务处理在融资租赁中具有重要作用,也越来越受到人们的重视。在新时期发展环境下,加强融资租赁会计核算以及财务处理,有助于推动融资租赁的稳定发展,发挥融资租赁的有效应用价值。本文重点分析融资租赁会计核算及财务处理方法。 Financial leasing is the second largest financing channel in the world. With the development of society and economy, it has important application value in business operation. Accounting and financial processing play an important role in the financial leasing, more and more people are paying attention to it. Under the environment of development in the new era, strengthening the accounting and financial accounting of finance leases helps to promote the steady development of finance leases and bring into play the effective application value of finance leases. This article focuses on financial leasing accounting and financial processing methods.