现行《企业会计准则——借款费用》进一步规范了借款费用的确认、计量和报告,压缩了企业利用借款费用资本化来虚增资产价值及盈利水平,提高了会计信息的可靠性。本文首先介绍了现行准则的相关规定,指出现行准则中借款费用资本化存在的问题,并提出了相应改进建议。 The current Accounting Standards for Enterprises - Borrowing Costs further standardize the confirmation, measurement and reporting of borrowing costs, compressing the capitalization of borrowing costs by enterprises to inflate asset value and profitability, and improving the reliability of accounting information. This paper first introduces the relevant provisions of the current guidelines, pointing out the existing guidelines for the capitalization of borrowing costs and puts forward corresponding suggestions for improvement.