（本刊讯）为适应社会主义市场经济发展，规范企业无形资产等事项的会计核算及相关信息披露，提高会计信息质量，财政部日前制定了《企业会计准则——无形资产》、《企业会计准则——借款费用》和《企业会计准则——租赁》等3项准则，修订了《企业会计准则——现金流量表》、《 In order to adapt to the development of the socialist market economy, to standardize the accounting and related information disclosure of corporate intangible assets and other matters, and to improve the quality of accounting information, the Ministry of Finance has recently formulated the “Accounting Standards for Business Enterprises - Intangible Assets” and “Enterprise Accounting.” Standards - Borrowing Costs and Accounting Standards for Business Enterprises - Leases, revised the “Accounting Standards for Business Enterprises - Cash Flow Statement”, "