财政部不久前颁发了《企业会计准则──无形资产》等８个具体会计准则，对企业无形资产、借款费用资本化等事项的会计核算及相关信息披露作了进一步规范，并对债务重组、非货币性交易等准则进行了修订，使之更加稳健和务实。这些新准则的颁布和实施将会进一步提高会计信息的质? The Ministry of Finance recently issued eight specific accounting standards such as “Accounting Standards for Business Enterprises ─ ─ Intangible Assets” and further regulated the accounting and related information disclosure of intangible assets and capitalization of borrowing costs of enterprises, and further regulated the debt restructuring, Non-monetary transactions and other guidelines were revised to make it more robust and pragmatic. The promulgation and implementation of these new guidelines will further improve the quality of accounting information?