自财政部1999年6月首次颁布《企业会计准则———非货币性交易》(以下简称《非货币性交易准则》)并于2001年1月对其进行修订以来,有关《非货币性交易准则》的讨论从未停止过。根据已发表文献可以看出,人们仅指出现行《非货币性交易准则》存在的问题,而没有从理论上分析其存在的 Since the Ministry of Finance first promulgated the “Accounting Standards for Business Enterprises - Non-monetary Transactions” (hereinafter referred to as the “non-monetary transaction guidelines”) in June 1999 and revised them in January 2001, related to “non-monetary transactions The discussion of the Guidelines has never stopped. According to the published literature, people only pointed out the problems existing in the current ”non-monetary trading rules" and did not theoretically analyze their existence.