新准则借款费用资本化会计处理的思考

财政部颁布的《企业会计准则》对借款费用部分进行了修整，制定了《企业会计准则第17号——借款费用》，这对企业的会计核算产生了较大影响。文章立足新《借款费用准则》中的相关规定，简单分析了新旧准则的变化，对新《借款费用准则》在执行过程中所存在的问题进行的分析，进而就如何完善《借款费用准则》提出了相应的建议。

Some Issues About Capitalization of Borrowing Costs Under New Standards

The Enterprise Accounting Standards,which was issued in February 2006,completed the borrowing costs and formulated the Enterprise Accounting Standards No. 17 - Borrowing Costs,which had a greater impact on corporate accounting. This article,based on the relevant provisions under the new borrowing cost standards,simply analyzed the changes between the old and new standards and the problems in the implementation process of new borrowing cost standards,and then came up with some suggestions on how to improve the borrowing costs guidelines.