本文以收益确认的原则——实现原则为出发点,分析了目前非货币性交易准则中的一些不合理的地方,并提出可以按照资产价值转移方式的不同,将资产区分为流动资产、长期资产以及投资,并以此为基础确认非货币性交易的收益。文章最后就我国非货币性交易准则的修订提出了一些看法,认为并非经济生活中出现的所有问题都可以通过会计方法得到解决,而职业道德教育的作用不容忽视。 Based on the principle of revenue recognition - the principle of realization, this article analyzes some unreasonable places in the current non-monetary transaction rules and proposes that the assets can be divided into current assets, long-term assets, Investment, and use this as a basis to confirm the proceeds of non-monetary transactions. Finally, the article put forward some opinions on the revision of our country’s non-monetary transaction rules, and think that not all the problems in economic life can be solved by accounting methods, but the role of professional ethics education can not be ignored.