非货币性资产交换,是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及或只涉及少量的货币性资产(即补价)。认定涉及少量货币性资产的交换为非货币性资产交换,通常以补价占整个资产交换金额的比例低于25%作为参考,在我国目前的经济格局调整过程中,企业与企业之间这种非货币性资产交换尤为常见,如何确定这种交易中的资产价值对企业的会计核算、经营管理有重要意义。 The exchange of non-monetary assets refers to the exchange between the parties to the transaction mainly in non-monetary assets such as inventories, fixed assets, intangible assets and long-term equity investments. The exchange does not involve or involves only a small amount of monetary assets (ie premium). It is considered that the exchange involving a small amount of monetary assets is the exchange of non-monetary assets, and the reference to the proportion of premiums exchanged in the whole asset exchange is usually less than 25%. In the current adjustment of economic structure in our country, Exchange of non-monetary assets is particularly common, how to determine the value of such transactions in the assets of the enterprise accounting, management is of great significance.