中文摘要：

论文对我国先后发布的三项非货币性资产交换会计准则与国外及国际会计准则中的相关规定进行了横向比较,阐释了我国现行非货币性资产交换准则与国外相关准则的差别,分析了我国非货币性资产交换准则中存在的问题和不足,同时借鉴发达国家及国际的合理做法,并结合我国的特殊情况,针对现行准则中存在的问题提出了相应的改进建议和解决措施,以期完善我国非货币性资产交换准则。

英文摘要：

This paper comprises three non-monetary assets exchange standards China has released with the foreign countries and IASB on non-monetary assets exchange standards horizontally, and analyzes the problems and deficiencies of non-monetary assets exchange guidelines, drawing on the IASB, the FASB issued by non-monetary assets exchange guidelines reasonable approach, combined with the special circumstances of China, aims to put forward suggestions for improvements and solutions to China＇s non-monetary assets exchange standards.