借款费用资本化问题探讨摘 要随着全球化经济的发展，资金流通影响着一个企业的发展，又或者说资金流通是企业的“生命链”，但并不是所有企业都有足够现金流支撑着自身的运营。为了更好的发展，就需要足够资金周转，为此融资在企业是越来越常见的经营手段，这就牵扯到借入的资金所产生的费用在会计处理上面临着资本化与否问题，本文借以研究借款费用资本化，分析当下可能存在的借款费用资本化的问题，从资本化的概念出发并讨论资本化与费用化的不同点，并叙述了资本化期间确认的三个条件以及后续计量。首先谈论到企业可能存在借款费用资本化的一些问题：制度中对于借款费用资本化的描述不明确、借款费用例如利息不一定能够税前扣除、会计人员缺乏能力以及多项目的混淆。接着便再根据存在的问题进行相关原因分析：包括相关制度与体制不完善、准则与税法的分歧、财务人员综合水平不高以及多项目出现的时候会不规则的现象出现。最后据以相关情况立足于准则提出以下建议：需要完善相关规章制度、尽量缩小准则与税法存在的分歧、提高财务人员的综合素质以及多项目分配需要合理化，以促进企业的健康发展。关键词：借款费用；资本化；问题；规范；PAGE \* MERGEFORMATIDiscussion on the Capitalization of Borrowing CostsAbstractWith the development of global economy, capital flow affects the development of an enterprise, or capital flow is the "life chain" of enterprises, but not all enterprises have enough cash flow to support their operations. In order to better development, you need enough cash flow, financing in enterprise is more and more common for this method, it is involved in borrowing costs of funding on the accounting treatment problems facing the capitalization or not, so as to study the capitalization of borrowing costs, this paper analysis the present may be the problems of the capitalization of the borrowing costs, starting from the concept of capitalization and discuss the capitalization and cost differences, and describes the three conditions identified during the period of capitalization and subsequent measurement...
