企业借款费用准则的变化及国际比较.doc

摘要:借款费用是企业会计核算的一个重要组成部分，我国旧的借款费用会计处理存在着理论分散、规范性差等不足，随着中国金融体制的改革和外资银行的大量涌入，企业的借款渠道呈现了多元化格局，为了更好地适应这种形势，不断完善我国会计准则，2007年财政部发布了《企业会计准则——借款费用》。新制订的借款费用会计准则以国际借款费用准则为标准，内容更加完善，可操作性更强，大大压缩了利用借款费用资本化虚增当期利润的空间。这使得我国会计准则国际化的步伐向前迈出了实质性一步。故本文对我国的新旧借款费用准则以及国际借款费用准则在各个方面的差异进行比较，并总结国内专家在这些方面提出的建议。

关键词：借款费用准则；国际比较；利息资本化；费用资本化原则

Abstract:Borrowing costs is an important part of enterprise accounting; there are theoretical dispersion and normative shortcoming of the poor in China's old borrowing costs accounting treatment. Along with the reform of China's financial system and the influx of foreign banks, Corporate borrowing channel  present diversification patterns, In order to adapt to the situation better, The Ministry of Finance issued the" accounting standards for business enterprises---borrowing costs” in 2007. The new set of borrowing costs standard takes “the international borrowing costs standard” as a standard , it has more perfect content and its operation is stronger, and it greatly reduce the inflated profit space by the use of capitalization of the borrowing costs at the same time . This makes the pace of internationalization of our country’s accountant standard stride materiality step. Therefore, in this paper I compare the differences between the old and the new borrowing costs standards and international borrowing costs standards in all aspects, and summarize the suggestions by domestic experts.

Key Words:borrowing costs standard; International comparison,;Interest capitalized; Costs capitalized standa

　　　新借款费用准则相比较旧的借款费用准则在借款费用资本化方面做了较大调整，资本化范围从专门借款拓展到一般借款，予以资本化的资产范围从固定资产延伸到其他长期资产甚至生产时间较长的存货，在借款利息资本化金额的计算方法等各方面都更加进步和更具实操性。我国的会计制度在充分考虑了适用性、更好地适应实务操作的需要的前提下，愈来愈显国际化趋势，对借款费用的会计处理也更加规范，更加合理。但在具体的实际操作中，会计人员也只有充分把握该准则改革和创新的基本思路，准确地贯彻执行借款费用具体准则，才能提高贯彻新准则的质量，切实搞好企业借款费用的核算和管理。