《企业会计准则——非货币性交易》探析

Study on Enterprise Accounting Principle —— non currency transaction

财政部于2001年重新颁发了修订后的《非货币性交易准则》。与旧准则相比,新准则修订了换入非货币性资产的计价以及相关损益的确认原则。新准则实施两年来,在规范会计核算,防止企业通过非货币性交易操纵会计利润等方面发挥了积极的作用,但与此同时也产生了这样或那样的问题。

Financial Department issued revised Non-currency Transaction Principle in 2001. This new principle revised calculation for exchanging non-currency asset and corresponding principles. Implementation of new principle for two years plays an active role in standardizing accounting check and safeguarding enterprise to operate accounting profit through non-currency transaction. But some problems appear.