为了我国证券市场能够健康有序的发展，进一步规范企业之间的交易行为，财政部发布了《非货币交易》的会计具体准则，并于2000年1月1日开始执行。原准则规定：换入资产的价值按公允价值入账，同时与换出资产账面价值的差额计入当期收益调节收益。但此后出现了有些上市公司利用 In order to ensure the healthy and orderly development of the securities market in our country and to further standardize the transactions between enterprises, the Ministry of Finance issued the accounting specific guidelines for “non-monetary transactions” and implemented it on January 1, 2000. The original standard stipulates that the value of the assets transferred in shall be accounted for at the fair value and the difference between the carrying value of the assets transferred out and the assets shall be recorded in the income reconciliation proceeds of the current period. However, some listed companies emerged afterwards