关于借款费用会计处理问题的研究

摘  要

如何正确的核算企业的借款费用，真实的反应企业的财务状况，经营成果，对企业具有十分重大的意义。现行借款费用准则规定的一些有待明确的地方导致借款费用资本化确认和计量的可靠性被削弱，出现部分企业通过调节借款费用处理方法对资产、损益进行操纵，虚假披露财务报表的现象。由于我国会计制度正在一个不断完善的过程中,尽管存在一些企业利用现行准则中的一些空子在报表中虚增资本化费用、虚增利润的现象，这也是难以避免的,只要认识到弊端并细化借款费用资本化的核算方法，增强其确认和计量的可靠性，明确借款费用资本化的条件，借款费用资金的支付顺序，才能避免企业利用借款费用会计处理方法对利润的操控，同时还要健全会计监督体系，加强监管力度，这样才能把企业虚报财务状况的可能性降到最低限度，确保准则能发挥预期的作用。

关键词：借款费用；会计处理；资本化；费用化

Abstract

How to correct accounting corporate borrowing costs, the real response enterprise financial position, operating results, business has a great significance. The current cost of borrowing money, guidelines are provided for some to be clearly places to the capitalization of the borrowing costs of the confirmation and measurement of reliability is weakened, some enterprises by regulating the treatment of borrowing costs, profits and losses of assets for manipulation, false disclosure of financial statements phenomenon. Because of China's accounting system is a process of continuous improvement, despite the presence of some enterprises using current guidelines in some loopholes in the statements of the inflated cost of capital, false profit phenomenon, it is hard to avoid, as long as the awareness of abuses and thinning of the capitalization of the borrowing costs accounting methods, enhance its confirmation and measurement reliability, clear the capitalization of the borrowing costs condition, cost of borrowing capital payment order, can avoid the enterprises use the borrowing cost accounting method on profit manipulation, but also improve accounting supervision system, strengthening supervision, in order to make the enterprise financial status and the possibility to a minimum, to ensure that the criterion can play expected effect of.

Keywords: Borrowing Costs; accounting treatment; capitalization; costs

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