本文首先阐述了互换的概念和利率互换的基本原理,介绍了新会计准则下以降低融资成本为目标的利率互换双方的会计核算方法,并通过实例例示了利率互换双方的会计处理以及利率互换对交易双方融资成本的影响。 This paper first expounds the concept of exchange and the basic principle of interest rate swaps, introduces the accounting methods of interest rate swap under the new accounting standards with the aim of reducing financing costs, and illustrates the accounting treatment of both parties And the impact of interest rate swaps on the financing costs of both parties.