本文首先从款费用资本化的含义和新会计准则对借款费用资本化的规定两个方面概述了借款费用资本化,然后简要阐述了借款费用资本化对财务的影响,最后从充分发挥新会计准则的积极作用、简化借款利息资本化的计算和认真检查和监督借款费用资本化三个方面对在借款费用资本化中规避财务风险的方法进行了探讨。 Firstly, this paper summarizes the capitalization of borrowing costs from two aspects: the definition of cost capitalization and the new accounting standards for capitalization of borrowing costs. Then it briefly illustrates the financial impact of capitalization of borrowing costs. Finally, from giving full play to new accounting standards Discussed the ways to circumvent the financial risk in the capitalization of borrowing costs by simplifying the calculation of borrowing capitalization and carefully checking and supervising the capitalization of borrowing costs.