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《企业会计准则第21号—租赁》的颁布，意味着现行租赁准则在我国正式落地。现行准则改变了承租人原有的两种模式，而是采用单一模式，即不论是经营租赁还是融资租赁,都需要体现在报表中，确认为资产和负债。这一重大变化将给拥有大量经营租赁资产的行业带来巨大冲击，而以经营租赁为主要租赁方式的酒店业无疑首当其冲。经营资产的入表，将给企业的财务数据带来很大变化，这将进一步影响企业的财务表现能力。因此，本文以首旅酒店作为酒店行业的代表，来研究现行租赁准则对酒店业的财务影响。

本文首先对我国酒店业上市公司的情况进行了简单介绍，并分析了各酒店业企业运用租赁的状况，阐述选取首旅酒店的原因；其次比较新旧租赁准则主要变化内容及承租人会计处理的不同；接着对案例企业首旅酒店展开详细介绍，并以该企业2021年度披露的半年报为研究基础，对现行租赁准则实施后给企业带来的影响进行分析。分析发现，现行租赁准则的实施使得企业资产、负债大额增加，租赁期间的利润总额不变，但会呈现出先低后高的趋势；相似地，现金流量总额不变，但其内部分布会发生变化。另外，财务报表数据的变化势必会引起相关财务指标的变化，具体来讲，公司的偿债能力、运营能力、盈利能力都有所降低，这对公司的融资等带来了挑战。但现行租赁准则对公司的信息披露有了更严格的要求，这就使得企业财务报表反映的数据更加客观全面，同时，现行准则也杜绝了企业利用经营租赁藏匿资产的可能性，大大提高了企业财务数据的透明度，减少了财务报告使用者的信息不对称性。

最后，本文针对准则给酒店业带来的财务影响，从调整租赁业务、提高加盟式酒店的比重、加强与利益相关者的沟通等方面提出几点针对性的建议，希望缓解准则给酒店业企业带来的不利影响，帮助企业更好的适应现行租赁准则。

The promulgation of "Accounting Standards for Business Enterprises No. 21 - Leases" means that the current lease accounting standards are officially implemented in China. The current lease accounting standards has changed the original two models of the lessee, but adopts a single model, that is, whether it is an operating lease or a financial lease, it needs to be reflected in the statement and recognized as an asset and a liability. This major change will have a huge impact on an industry with a large number of operating lease assets, and the hotel industry, where operating leases are the main leasing method, will undoubtedly bear the brunt. The entry of operating assets into the statement will bring great changes to the financial data of the enterprise, which will further affect the financial performance of the enterprise. Therefore, this paper takes BTG Hotel as a representative of the hotel industry to study the financial impact of the current leasing standards on the hotel industry.

This article first briefly introduces the situation of listed companies in my country's hotel industry, and analyzes the use of leasing by various hotel industry companies, and expounds the reasons for selecting BTG Hotels; secondly, it compares the main changes in the new and old leasing standards and the difference in the lessee's accounting treatment; Next, the case company BTG Hotel is introduced in detail, and based on the semi-annual report disclosed by the company in 2021, the impact on the company after the implementation of the current leasing standards is analyzed. The analysis finds that the implementation of the current leasing standard makes the assets and liabilities of the enterprise increase greatly, and the total profit during the lease period remains unchanged, but it will show a trend of first low and then high; similarly, the total cash flow will remain unchanged, but its internal distribution will occur. Variety. In addition, changes in financial statement data will inevitably lead to changes in relevant financial indicators. Specifically, the company's solvency, operating ability, and profitability have all been reduced, which brings challenges to the company's financing. However, the current lease accounting standards have stricter requirements on the company's information disclosure, which makes the data reflected in the financial statements of enterprises more objective and comprehensive. Transparency of financial data reduces information asymmetry among users of financial reports.

Finally, in view of the financial impact of the guidelines on the hotel industry, this paper puts forward some targeted suggestions from the aspects of adjusting leasing business, increasing the proportion of franchised hotels, and strengthening communication with stakeholders, hoping to alleviate the guidelines for hotel companies. The adverse effects brought by it can help companies better adapt to the current lease accounting standards.