财政部财会 [2001]7号 为适应社会主义市场经济发展，规范企业无形资产等事项的会计核算及相关信息披露，提高会计信息质量，我们制定了《企业会计准则——无形资产》、《企业会计准则——借款费用》和《企业会计准则——租赁》等 3项准则，修订了《企业会计准则——现金流量表 In order to adapt to the development of socialist market economy, regulate the accounting of enterprise intangible assets and other relevant information disclosure and improve the quality of accounting information, Cai Kuai [2001] No. 7 of the Ministry of Finance formulated the Accounting Standards for Business Enterprises - Intangible Assets, Accounting Standards - Borrowing Costs “and” Enterprise Accounting Standards - Leasing “and other three criteria, revised the” Accounting Standards for Business Enterprises - Cash Flow Statement