财政部有关部门日前正式发布了《企业会计准则——无形资产》等 8项准则，以规范企业无形资产等事项的会计核算及相关信息披露，提高会计信息质量。业内人士指出，新会计准则的发布将使债务企业无法再通过债务重组获得巨额帐面利润。 　　本次发布的 8项准则中有 3项是新制定的 Relevant departments of the Ministry of Finance recently formally released the eight standards of “Accounting Standards for Business Enterprises - Intangible Assets” to regulate the accounting and related information disclosure of intangible assets and other issues of enterprises and improve the quality of accounting information. Insiders pointed out that the release of new accounting standards will enable debt companies can no longer get huge book profits through debt restructuring. Three of the eight guidelines released this time are newly formulated