财政部２００１年初颁布实施的《企业会计准则——借款费用》（以下简称“我国具体准则”），对借款费用的会计核算进行了明确的规范，并对上市公司利用借款费用资本化来虚增利润的行为起到一定的约束作用。本文拟将我国具体准则同国际会计准则委员会颁布的相应具体会计准则第 The Accounting Standards for Business Enterprises - Borrowing Expenses promulgated and implemented by the Ministry of Finance in early 2001 (hereinafter referred to as the “Specific Guidelines for Our Country”) clearly defined the accounting of borrowing costs and inflated the capitalization of borrowing costs by listed companies The behavior of profit plays a restraining role. This article intends to China’s specific guidelines with the International Accounting Standards Board promulgated the corresponding specific accounting standards