A Comparative Study of Chinese and American Regulations on Financing Charges
- 管理学院－已发表论文 
本文通过对比中美会计准则关于借款费用资本化的规定,从权益理论及相关准则出台的背景探讨两者差异背后隐藏的原因,并得出在当时情况下两者相关规定的产生有其必然性,但随着我国会计理论与实践的进一步发展,我国应取消借款费用资本化规定的结论。Making a comparative study of Chinese and American regulations on financing charges, the paper analyses the reasons causing the difference in the regulations in terms of the theories of subrogation and the different backgrounds for the implementation of the two different regulations. It points out the necessity of the two regulations being promulgated at that time. However, along with the development of accounting theory and practice, we should do away with the regulation that financing charges must be used for capital.