划分收益性支出与资本性支出是西方会计核算的一条重要原则,在西方国家会计准则中占有重要的地位。在我国对于划分收益性支出与资本性支出原则的内涵和意义的理解不尽一致,对于划分收益性支出与资本性支出是否应成为我国会计准则的一项基本原则,更是众说纷纭。 Dividing income expenditure and capital expenditure is an important principle in western accounting and occupies an important position in the accounting standards of western countries. In our country, the understanding of the connotation and meaning of the principle of profit-making expenditures and capital expenditures is not consistent, and there is a wide range of opinions on whether to divide profit-making expenses and capital expenditures into one of the basic principles of accounting standards in our country.