Financial lease as a means of financing has been adopted gradually by the enterprises in this country and it needs to go further into the method of accounting transaction for financial lease.

• 融资租赁作为一种企业融资手段，已逐渐为我国企业所认识与接受，但对固定资产融资租赁这一特殊经济行为的会计处理，仍是我们值得研究和探讨的问题。