随着新时期国内的经济发展,企业的旧有生产模式已经难以满足企业的生产和发展需求,租赁行业的出现,为企业提供了另一种形式的发展模式。在租赁合同的建立和修改过程中,核算会计承担了重要的角色,为租赁企业进行租赁活动的盈利提供了可靠的操作性和为承租企业减少租赁资金的投入风险以及减少合同的核算漏洞提供了可靠的依据。 With the domestic economic development in the new era, the old mode of production of enterprises has been difficult to meet the production and development needs of enterprises. The emergence of the leasing industry has provided another form of development for enterprises. In the process of setting up and revising leasing contracts, accounting accounting plays an important role in providing reliable operability for the leasing companies to make profits and providing leasing companies with less risk of leasing capital and reducing contractual accounting vulnerabilities Reliable basis.