财政部发布实施的《企业会计准则———非货币性交易》，不但填补了我国会计规范的一项空白，也有助于规范企业对非货币性交易的会计核算和信息披露，具有很强的针对性，必将对利用非货币性交易进行操纵利润的行为起到有效的抑制作用。笔者在实践学习过程中，总结出一些会计处 The promulgation of the “Accounting Standards for Business Enterprises --- Non-monetary Transactions” promulgated by the Ministry of Finance not only fills a gap in accounting norms in our country, but also helps regulate the accounting and information disclosure of non-monetary transactions by enterprises and has strong Targeted, it is bound to use non-monetary transactions to control the behavior of the profit played an effective inhibitory effect. The author in the process of learning, summed up some of the accounting office