借款费用资本化问题探讨

现行会计准则体系于2007年1月1日开始在上市公司全面实施，这是我国会计制度变迁中的一个重大改革。借款费用资本化的会计处理也有较大的变化。针对这些变化，文中对借款费用资本化的会计处理现存问题进行了分析，并提出了几点修改建议，以期提供更加可靠、相关的财务信息。

Borrowing costs on the issue of capital

The existing system of accounting standards on January 1, 2007 start full implementation of the listed companies, which is China's Accounting System Change in a major reform. Capitalization of borrowing costs is also the accounting treatment of a greater change. For these changes, the text of borrowing costs in the capital of the accounting treatment for the analysis of existing problems and proposed a number of proposed changes, with a view to providing more reliable and relevant financial information.