２００１年我国新颁布的《企业会计准则——非货币性交易》（以下简称“非货币性交易准则”），对原准则作了较大修改，并且在新的《企业会计制度》中也规定了相应的账务处理方法。它们对规范企业间非货币性交易的会计核算和相关信息的披露起到了重要作用，但在具体实施过程中 In 2001, China newly promulgated the “Accounting Standards for Business Enterprises - Non-monetary Transactions” (hereinafter referred to as “Non-monetary Transactions Guidelines”), which made great changes to the original standards and also stipulated in the new Accounting System for Business Enterprises The corresponding accounting method. They play an important role in regulating the accounting and related information disclosure of non-monetary transactions between enterprises, but in the process of actual implementation