Legal analysis: The new lease standard effectively draws lessons from international standards and takes into account the actual situation in China. Except that the right-to-use assets are only measured by the cost model, they are basically similar to the new international leasing standards, which is an important achievement in further improving China's enterprise accounting standards system and maintaining continuous and comprehensive convergence.

Legal basis: Accounting Standards for Enterprises No.265438 +0- Lease.

Article 1 In order to standardize the confirmation and measurement of leases and the presentation of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises-Basic Standards.

Article 2 Lease refers to a contract in which the lessor transfers the right to use assets to the lessee for consideration within a certain period of time.

Article 3 These Standards are applicable to all leases, except the following leases:

(1) The rights of the lessee to films, videos, scripts, manuscripts and other copyrights, patents and other projects obtained through licensing agreements, and the land use rights obtained through assignment, allocation or transfer shall be governed by the Accounting Standards for Enterprises No.6-Intangible Assets.

(2) The intellectual property license granted by the lessor shall be governed by the Accounting Standards for EnterprisesNo. 1. 14- revenue.

For the lease of exploration or use of minerals, oil, natural gas and similar non-renewable resources, the lessee leases biological assets and participates in the franchise contract of public infrastructure construction and operation by means of construction, operation and transfer. , these standards are not applicable.