[摘要]現(xiàn)行高等學(xué)校會(huì)計(jì)制度對(duì)融資租入資產(chǎn)的規(guī)定已明顯滯后。如何對(duì)這類資產(chǎn)進(jìn)行科學(xué)合理的會(huì)計(jì)處理成為急需解決的問(wèn)題文章通過(guò)對(duì)現(xiàn)行高等學(xué)校會(huì)計(jì)制度和新租賃會(huì)計(jì)準(zhǔn)則