随着经济社会快速发展,非货币性资产交换越发频繁.为企业发展提供了新的契机,但与此同时,也出现了一系列公司通过非货币性资产交换来操作利润等问题。非货币性资产交换贯穿于财务会计的各个环节,对我国的经济起着举足轻重的作用。2006年2月,财政部出台了新非货币资产交换准则。2007年开始施行。新非货币性资产交换准则和旧准则之间存在很大的变化,从而引起了人们对会计处理的关注。 With the rapid economic and social development, the exchange of nonmonetary assets is more and more frequent, which provides a new opportunity for the development of the enterprise, but at the same time, a series of problems such as the operation of profits by non-monetary assets exchange have also emerged. The exchange of non-monetary assets runs through all aspects of financial accounting and plays a decisive role in our economy. In February 2006, the Ministry of Finance promulgated the new non-monetary asset exchange guidelines. 2007 began. There has been a great deal of change between the new non-monetary asset exchange and the old one, which has raised concerns about accounting treatment.