非货币性资产交换作为一种特殊交易行为,由于其具有可减少现金收支等独特的优势,在现行市场经济中的应用更加广泛和深入。为进一步实现其会计处理的合理化和科学化,对于非货币性资产交换中不等价交换下存在的问题,本文基于债务重组原理通过对二者相似性的分析对其进行了全面的完善。 As a special transaction, non-monetary asset exchange has more extensive and in-depth application in the current market economy due to its unique advantages such as reducing cash receipts and payments. In order to further rationalize and scientifically handle its accounting treatment, this paper, based on the principle of debt restructuring, comprehensively improves the similarity between the non-monetary assets and the non-monetary assets by the analysis of their similarities.