今年1月,财政部发布无形资产、借款费用和租赁3个会计准则,并修订了债务重组、非货币性交易、投资、现金流量表和会计政策变更5个会计准则。这些新准则,连同去年12月份发布的《企业会计制度》和今年2月发布的《财政部门实施会计监督办法》,成为财政部门在会计管理领域向新世纪献上的一份厚礼,成为财政部门向“十五”计划开局献上的一份厚礼。 In January of this year, the Ministry of Finance released three accounting standards on intangible assets, borrowing costs and leasing, and revised five accounting standards on debt restructuring, non-monetary transactions, investments, cash flow statements and changes in accounting policies. These new guidelines, together with the Accounting System for Business issued in December last year and the Measures for the Implementation of Accounting Supervision in the Financial Sector issued in February this year, have become a gift from the financial sector to the new century in the field of accounting management. “Fifteen ” plans to start a gift.