毕业设计（论文）题目名称：新借款费用准则的理论基础及应用研究院系名称：经济管理学院班级：会计042学号：200400624222学生姓名：楚明亚指导教师：方光正2008年6月新借款费用准则的理论基础及应用研究TheTheoryBasicsandApplicationResearchonNewLoanExpensesStandards院系名称：经济管理学院班级：会计042班学号：200400624222学生姓名：楚明亚指导教师：方光正论文编号：2004006242222008年6月中原工学院经济管理学院本科毕业论文摘要本论文主要从借款费用的发展状况和具体内容入手，首先研究了新借款费用准则的谨慎性原则、可比性原则和实质重于形式原则的理论基础；通过对我国准则和国际的比较，揭露我国与国际上在借款费用的确认和计量方面存在的差异；并通过对比新旧借款费用准则发现，新准则把借款费用可予资本化的资产范围增加到存货和投资性房地产，可予资本化的借款范围扩大到一般借款费用，借款溢价或折价的摊销方法取消了直线法，专门借款利息费用的资本化金额的计算不再与发生在固定资产购建活动上的支出挂钩，对于辅助费用资本化金额，没有了旧准则中对较小辅助费用可直接予以费用化的特殊规定；然后应用实例介绍了新借款费用准则的应用情况，以及执行新准则对我国上市公司财务状况、经营成果、现金流量和对企业未来发展等各方面的影响。经过以上研究讨论发现新企业会计准则的实施给企业借助借款费用进行利润操纵、粉饰会计报表提供新的空间，同时由于会计与税法之间存在的差异也使得借款费用的所得税纳税调整更加复杂。这就需要我们不断的加强会计监管、加强对贷款的管理、加强会计与税法的协调、完善会计专业技能教育和职业道德教育等，从而使新借款费用准则更好的实施。关键词：借款费用准则，理论基础，应用研究I中原工学院经济管理学院本科毕业论文AbstractThispaperstartwiththedevelopmentandthespecificcontentofnewloanexpensesstandards.Firstofall,weresearchthetheoreticalbasicsofnewloanexpensesstandardswhicharecautionprinciple,comparabilityprincipleandsubstanceoverformprinciple;Throughcomparingourguidelineswithinternational’s,wecanexposethedifferencebetweenChineseandinternationalintherecognitionandmeasurementofnewloanexpensesstandards;Andbycomparingtheoldguidelineswithnewoneofloanexpenses,Wefoundthatthenewguidelinesexpendedthescopeofthecapitalizedassetstoinventoryandinvestmentrealestate,thescopeofcapitalizationloanrangehaveextendedtothegeneralloan,soitmadetheamountofcapitalmethodshavechanged,onemethodofthepremiumordiscountloanamortizationmethodswasabolishedwhichwasthestraight-linemethod,Specialloaninterestexpensescalculatednolongerlinkedtotheexpenditureinthepurchaseandconstructionofthefixedassets.Totheamountofcapitalizedofancillaryexpenses,therehavenotspecialrequirementsoftheoldguidelinesforsmallerauxiliaryexpensescanbedirectlycost;Then,someexamplesintroducedtheapplicationofnewloanexpensesstandards,AndsuchofimpactsonlistedcompaniesinChina’sfinancialsituation,businessperformanceandcashflowandfuturedevelopmentofenterprisesinareasforperformingnewloanexpensesstandards.Aftermoreresearchesanddiscussionsthatthenewenterpriseaccountingstandardstoenterpriseswiththeimplementationofloanexpensesprovidesanewspaceforprofitmanipulation,cosmeticaccountingstatements,Atthesametime,becauseofthedifferencesbetweenaccountingandtaxlaw,itmakesthetaxadjustmentoftheincometaxofloanexpensesmorecomplicated.Thisrequireswecontinuetostrengthenaccountingsupervisionandloanmanagement,tostrengthenthecoordinationaboutaccountingandtaxlaws,toimprovetheprofessionalskillsofaccountingeducationandprofessionalethicseducation,etc,Sothatthenewloanexpensesstandardswillbebetterimplemented.Keywords：LoanExpensesStandards,thetheoryb...