2001年年初,财政部正式颁布了《无形资产》、《租赁》和《借款费用》等三项企业会计准则,同时对《现金流量表》、《债务重组》、《投资》、《会计政策、会计估计变更和会计差错更正》以及《非货币性交易》等五项具体准则进行了修订。新会计准则的颁布和旧会计准则的修订,引起了我国证券业的广泛关注,一致认为这将有助于抑制那些靠债务重组、关联守岛等操纵公司利润的行为,进一步挤压股市泡沫,打击 At the beginning of 2001, the Ministry of Finance formally promulgated three accounting standards: Intangible assets, Leases and Borrowing costs. At the same time, the three accounting standards for “cash flow statement”, “debt restructuring”, “investment”, “accounting policy, Accounting estimates change and accounting error correction ”and“ non-monetary transactions ”and other five specific guidelines were revised. The promulgation of the new accounting standards and the revision of the old accounting standards have aroused widespread concern in the securities industry in our country. They all agree that this will help curb the manipulation of corporate profits by debt restructuring and other related requirements and further squeeze the stock market bubble. Hit