关于非货币性交易准则之中美比较

非货币性交易是交易双方以非货币性资产进行的交换。随着我国市场经济体制的初步建立 ,国内企业间的非货币交易形式逐步增多 ,但也出现了企业在实务中会计处理混乱等问题。进行中美之间非货币性交易准则的比较 ,有利于借鉴国外的经验 ,提高我国会计信息的质量 ,使会计工作更好地为发展国民经济服务

Comparison of the Non- Monetary Transaction Principles Between China and the U.S.

Non-monetary transaction refers to non-monetary transaction of assets. With the establishment of the market economic system of China, there are more and more non-monetary transaction between domestic enterprises, but there are also problems such as the disorder in accounting of enterprises. Therefore, to compare China's non-monetary transaction principle with that of the U.S. is helpful to learning from the experience of other countries and to improving of the accounting information quality of China so that the accounting work can serve better the development of national economy.