关于借款费用资本化的探讨毕业设计论文.docx

分类号UDC单位代码10644密 级 公 开 学 号?学士学位论文? ? 论文题目：关于借款费用资本化的探讨学生姓名：肖春丽二级学院：数学与财经学院专业：财务管理班级：2010级3班学号：指导教师：赵娜完成时间：2014年 5 月20日? ? 中国·达州2014年5月关于借款费用资本化的探讨学生：肖春丽 指导教师：赵 娜摘要随着市场经济快速发展，对外开放程度不断加深，2001年首次颁布的《企业会计准则——借款费用》越来越不适应当今经济形势与发展要求。为此，2006年国家出台了《会计准则第17号——借款费用》，在前者基础上扩大了借款费用资本化的范围，新准则明确规定了借款费用资本化的资产包括了固定资产、需要相当长时间才能达到预定使用状态或可销售状态的存货以及投资性房地产等，虽然在贯彻稳健性方面做出了重大变革，但同时在一定程度上增加了借款费用及其资本化核算的难度，企业资产购建和生产活动也存在复杂性，借款费用资本化的确认在具体的操作上难以形成统一的标准，仍然涉及从业人员大量的主观判断，因此企业调控资产价值和操纵利润的机会依然存在。本文通过分析借款费用以及借款费用资本化的理论来研究了2006年颁布的《我国企业会计准则第17号——借款费用》对企业的各种影响，以及相应的可以改进的地方。以期达到：不断完善借款费用的细则，加强企业的财务监管，增强会计人员自身的职业专业胜任能力，进一步提高会计信息质量水平，使会计工作真正起到促进社会进步和实现中国经济腾飞的作用。关键词：企业会计准则；借款费用；资本化；企业影响；问题和建议THE RESEARCH OF BORROWING COSTS CAPITALIZATIONStudent:Xiao ChunLi Supervisor:Zhao NaAbstract：Along with the rapid development of market economy and opening to the outside world degree deepening, for the first time in 2001 issued “Accounting Standards for Enterprises - Borrowing Costs” more and more not adapt to the current economic situation and development requirement. To this end, 2006 countries issued The Accounting Standards No. 17 -Borrowing Costs, on the basis of the former to expand the scope of the capitalization of the borrowing costs, the new guidelines specify the capitalization of the borrowing costs include the fixed assets, need quite a long time to achieve expected using state or conditions for sales of inventory as well as the investment real estate and so on, although has made significant changes in the implementation of robustness, but also to a certain extent, increased the difficulty of the borrowing costs and the capitalization of accounting, enterprise asset under acquisition and construction or production activities are complexity, the capitalization of the borrowing costs confirm on the concrete operation is difficult to form a unified standard, still involves the employees a lot of subjective judgment, therefore enterprise manage asset value and the manipulation profit opportunities