编辑同志: 你刊1992年第12期登载的市财政局企财处俞德祥处长的《改革企业财务会计制度势在必行》一文,其中改革的目标(六)“对于投资借款的利息,国际惯例是根据利息资本化的原则,在交付使用前全部计作固定资产价值;而我国则在投资来源中核销,不构成固定资产价值”的说法值得商榷。因为我国企业目前通过借款进行固定资产投资的渠道多种,具体规定也有所不同,统而言之的说借款利息不计入固定 Editorial comrades: You published the article entitled “The reform of the enterprise financial accounting system is imperative” by the director of the Ministry of Finance of the Municipal Bureau of Finance, Yu Dexiang, published in the 12th issue of 1992. The objective of the reform (6) “The interest on investment loans, international The practice is based on the principle of interest capitalization. All of them are counted as the value of fixed assets before they are put into use; while our country writes off sources of investment and does not constitute the value of fixed assets, it is worth discussing. Because China’s enterprises currently have a variety of channels for fixed-asset investment through borrowing, the specific provisions are also different, and in general, the interest on borrowings is not included in the fixed-