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作为与会计核算国际惯例接轨的重要体现，全面贯彻实施稳健性原则是近年来颁布实施的一系列会计准则和会计制度的一个重要特征。新颁布的《企业会计准则》（以下简称新准则）在进行借款费用核算中与原会计制度相比较，在贯彻稳健性原则方面作了重大变革，也在一定程度上增加了
As an important manifestation of convergence with international practice in accounting, the full implementation of the principle of prudence is an important feature of a series of accounting standards and accounting systems promulgated and implemented in recent years. The newly promulgated “Accounting Standard for Business Enterprises” (hereinafter referred to as “the new standard”) has made significant changes in implementing the principle of prudence compared with the original accounting system in the accounting of borrowing costs, and also increased to a certain extent