摘要2006年财政部颁布的《企业会计准则—借款费用》首先在上市公司执行而中小企业仍然沿用2001年颁布的借款费用准则，但实际上中小企业的借款费用准则已经不能很好对借款费用进行有效的核算，漏洞百出。改进现行的中小企业借款费用资本化的确认已经越来越得到重视。新颁布的借款费用准则为这个难题指明了方向和道路，但是如果完全照搬新借款费用准则中关于资本化确认方面的规定会产生一些弊端，因此在借鉴新借款费用准则中关于资本化确认方面处理原则和框架的基础上重新制定包括借款费用资本化确认的中小企业借款费用准则是一个比较可行的思路。本文在参考大量文献的基础上，运用规范研究的方法，针对中小企业现行借款费用资本化确认方面出现的问题，提出重新制定适用于中小企业的借款费用用准则。本文从借款费用等基础概念入手，明确借款费用有关内容，深入剖析借款费用资本化的条件，从中归纳和分析现行的中小企业借款费用准则中资本化确认方面出现的问题，提出改进中小企业借款费用资本化处理的思路：借鉴新借款费用准则中资本化确认方面的处理原则和框架，根据中小企业的特点制定包括借款费用资本化确认的中小企业的借款费用准则。而企业会计制度和小企业会计制度的相关规定在实施的同时就不再适用。【关键词】借款费用，资本化确认，中小企业AbstractIn2006MinistryofFinancepromulgates"EnterpriseAccountantsCriterion-Costofborrowing"firsttocarryoutintobelisted,butthesmallandmedium-sizedenterprisestillcontinuedtousethecostofborrowingcriterionwhichin2001promulgated,butinfactthesmallandmedium-sizedenterprisecostofborrowingcriterionalreadycouldnotverygoodcarryontheeffectivecalculationtothecostofborrowing,wasfullofloopholes.Improvedthepresentsmallandmedium-sizedenterprisecostofborrowingcapitalizationtheconfirmationalreadymoreandmoretoobtaintakes.Thenewpromulgationcostofborrowingcriterionhasindicatedthedirectionandthepathforthisdifficultproblem,butifimitatesinthenewcostofborrowingcriterionaboutthecapitalizationtoconfirmcompletelytheaspectthestipulationcanhavesomemalpractices,thereforeinprofitsfrominthenewcostofborrowingcriterioncostofborrowingcriterionaboutthecapitalizationtoconfirmtheaspectprocessestheprincipleandintheframefoundationformulatesincludingthecostofborrowingcapitalizationconfirmationsmallandmedium-sizedenterprisecostofborrowingcriterionisaquitefeasiblementality.Thisarticleinthereferencemassiveliteraturefoundation,theutilizationstandardresearchmethod,inviewofthesmallandmedium-sizedenterprisepresentcostofborrowingcapitalizationconfirmedtheaspectappearsthequestion,proposedformulatesissuitableforthesmallandmedium-sizedenterprisecostofborrowingcriterion.Thisarticlefromfoundationconceptobtainingandsooncostofborrowing,isclearaboutthecostofborrowingrelatedcontent,analyzesthecostofborrowingcapitalizationthoroughlythecondition,inducesandintheanalysispresentsmallandmedium-sizedenterprisecostofborrowingcriterionthecapitalizationconfirmedtheaspectappearsthequestion,proposedimprovessmallandmedium-sizedenterprisecostofborrowingcapitalizationprocessingthementality:Profitsfrominthenewcostofborrowingcriterionthecapitalizationconfirmationaspectprocessingprincipleandframe,accordingtosmallandmedium-sizedenterprisecharacteristicformulationincludingcostofborrowingcapitalizationconfirmationsmallandmedium-sizedenterprisecostofborrowingcriterion.Buttheenterpriseaccountingsystemandthesmallbusinessaccountingsystemcorrelationstipulationnolongerissuitableduringimplementation.【Keywords】Thecostofborrowing,capitalizationconfirms,thesmallandmedium-sizedenterprise目录引言·········...
