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提要随着整个社会的投融资规模不断扩大,企业借款也大量增长。而借款所发生费用的资本化处理,直接影响到企业的资产以及财务收益的多少。由于现今我国借款费用资本化的界定存在诸多不确定等因素,会引起财务收益的不确定性,形成财务风险。本文从借款费用资本化的会计规定出发,对其形成的财务风险问题进行分析探讨,以个人观点提出相应防范该风险的措施和对策,以达到解决和避免财务风险以及指导实践的目的。
Abstract As the scale of investment and financing in the whole society continues to expand, corporate borrowings have also increased substantially. The borrowing costs incurred capitalization, a direct impact on the company’s assets and the amount of financial income. Due to the uncertainties in the definition of capitalization of borrowing costs in our country nowadays, the uncertainty of the financial income will be caused and the financial risk will be formed. Based on the accounting rules of capitalization of borrowing costs, this article analyzes and discusses the financial risk problems that it forms, and puts forward measures and countermeasures to prevent the risks from personal point of view so as to achieve the purpose of solving and avoiding financial risks and guiding practice.