由于资本市场的不断变化以及管理要求的不断提高,新《企业会计制度》所规定的有些会计处理方法显得不够严谨,也未能客观公正地反映经济业务的本质特征,在非现金股权投资、非货币性交易、非现金资产债务重组等事项中,存在会计确认和计量存在的不对称性,需要进一步完善。 Due to the constant changes in the capital market and the continuous improvement of management requirements, some accounting treatments stipulated in the new “Accounting System for Business Enterprises” appear to be less rigorous and fail to objectively and fairly reflect the essential characteristics of economic operations. Non-cash equity investments, Monetary transactions, debt restructuring of non-cash assets and other matters exist in the accounting confirmation and measurement of the existence of asymmetry needs to be further improved.