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      您所在的位置:首頁 > 新聞中心 > 行業資訊
      2018年上半年租賃行業加速變革 機遇挑戰并存
      出處: 作者: [2018-09-27]

        對于融資租賃機構而言,2018年上半年是充滿著變化與挑戰的一年。在政策層面,經過10年的砥礪前行,融資租賃行業在2018年上半年迎來了新的變革。

        隨著金融業持續強化在更高層次的對外開放,包括金融租賃在內的各金融領域已鼓勵外資進入,以進一步搞活市場,加強中國金融機構的國際競爭力。而租賃業的四大支柱,即法律、稅收、會計、監管也正在發生著深刻變化,為行業下一階段的發展創造了新的空間。

        融資租賃劃歸銀保監會統一監管終落地

        在今年已出臺的與融資租賃相關的政策中,對于行業發展影響最大的莫過于5月發布的《關于融資租賃公司、商業保理公司和典當行管理職責調整有關事宜的通知》(以下簡稱《通知》)。《通知》顯示,商務部已將制定融資租賃公司、商業保理公司、典當行業務經營和監管規則職責劃給中國銀保監會。

        自此,原分別由銀監會與商務部不同監管機構審批和管理的金融租賃公司、外資融資租賃公司與內資試點融資租賃公司的監管規則將統一由中國銀保監會制定,行業多頭監管格局正式結束。

        目前,租賃行業中的從業機構數量已接近萬家。根據《2017年中國融資租賃業發展報告》數據顯示,截至2017年末,全國共有融資租賃企業(不含單一項目公司、分公司、SPV公司和收購海外的公司)達9090家,其中,金融租賃公司69家,內資融資租賃公司276家,外資租賃企業8745家,已逐步發展成為第三大金融子市場。

        事實上,在金融監管趨嚴、趨緊的大趨勢下,改革融資租賃行業監管方式已勢在必行。特別是在租賃行業從高速發展階段向高質量、高效率發展階段轉變的關鍵時期,融資租賃與金融租賃監管的統一,有助于解決機構存在的專業人才稀缺、管理制度不健全、配套政策缺乏等問題,有利于機構的良性發展,實現行業的規范化和透明化。

        有市場分析人士認為,融資租賃行業監管的統一,在有效扼制行業亂象的同時,也將使得租賃業務受到更為嚴格的監管,中小型且資產端能力相對較弱的租賃公司規模或將面臨收縮,而綜合實力強的大型租賃公司有望吸引更多的資源傾斜。

        會計準則大幅調整影響不容小覷

        除監管、稅收外,今年上半年,租賃行業在會計層面也發生了突破性的變化。2016年,《國際財務報告準則第16號——租賃》正式發布,并將于2019年生效。

        為保持我國企業會計準則與國際財務報告準則的持續趨同,今年1月,財政部發布了《企業會計準則第21號——租賃(修訂)(征求意見稿)》(以下簡稱《征求意見稿》),向有關機構征求意見。

        區別于以往的租賃會計準則,此次《征求意見稿》中主要完善了租賃的識別、分拆及合并等相關原則,承租人會計處理由雙重模型修改為單一模型,改進了出租人的租賃分類原則及相關會計處理,調整了售后租回交易會計處理并與收入準則銜接,同時還完善了與租賃有關的列示和信息披露要求。

        新會計準則中的一些關鍵性指標的調整,在財務報表上的影響不言而喻,特別是對于承租人而言,其資產負債表、利潤表以及相關財務指標都將發生較大變化。

        盡管新會計準則對出租人自身財務報表的直接影響相對較小,但因承租人會計處理的改變對其業務決策將產生影響,因而也會進一步影響到出租人的經營策略。

        

      地址:太原市府西街69號山西國際貿易中心西塔樓17層 郵編:030002 電話:0351-8688788
      Copyright 2011 山西金融租賃有限公司 晉ICP備05000699號
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