我国财政部新颁发的借款费用准则对企业的业绩产生了很大的影响,借款费用状况是直接反映企业的盈利指标,这使得一些企业开始钻空子造假账以增加利润。针对此种情况,本文结合实际相关问题,提出在企业借款费用会计核算及审计时应该注意的相关问题和一些建议。 The new borrowing cost guidelines promulgated by the Ministry of Finance of our country have had a great impact on the performance of enterprises. The status of borrowing costs directly reflects the profit targets of enterprises, which makes some enterprises start to borrow empty counterfeit accounts to increase profits. In view of this kind of situation, this text has put forward some questions and some suggestions that should be paid attention to in the accounting and auditing of the enterprise loan expenses with the actual related questions.