由非货币性交易新准则引发的一系列思考

为了适应我国企业经营方式的变化和提高证券市场会计信息披露的质量，财政部于2001年初对非货币性交易准则重新予以修订。新准则实施1年来，发挥了抑制关联交易、打击证券投资市场投机活动的重要作用，体现了会计准则的中国特色和国际化的有机协调。但任何事物都有其两面性，新准则在其具体实施过程中出现了准则和制度的衔接、自身的发展与完善等诸多问题，而此类问题的出现应当引起广大会计界人士的关注。

Considerations about the New Rules for Non-currency Trade

In order to accommodate to the variation of business operation and to improve the accounting information quality in security market,Ministry of Finance revised the rules for non currency trade in 2001.The new rules play an important part in restraining conjunctive trade and controlling the speculation in security market,and they embody the combination of Chinese character and internationalization.However,everything has its double effectiveness,there exist some problems such as the conjunction of rule and system,the development and perfection of the rules during the performance of the new rules.Accountants should pay more attentions to these problems.