进入20世纪90年代以来,随着我国证券市场的迅速发展以及企业经营方式的不断变化,包括资产置换、股权交换在内的非货币性交易也日趋频繁。这些交易一方面为企业开展生产经营,加快资金周转提供了新的途径,另一方面也产生了一些负面影响,有时成为企业操纵利润的手段,使部分企业通过非货币性交易产生的利润缺少真实性和可靠性。1999年6月28日,财政部正式发布了《企业会准则——非货币性交易》,对规范我国企业非货币性交易的会计核算和相 Since the 1990s, with the rapid development of China’s securities market and the ever-changing mode of operation of enterprises, non-monetary transactions, including asset replacement and equity exchange, have also become more frequent. On the one hand, these transactions provide new ways for enterprises to carry out production and operation and speed up capital turnover. On the other hand, they also have some negative effects. They sometimes become the means for enterprises to manipulate profits and make some enterprises lack real profits through non-monetary transactions Sexuality and reliability. June 28, 1999, the Ministry of Finance officially released the “guidelines for business associations - non-monetary transactions,” regulating the non-monetary transactions of Chinese enterprises accounting and accounting