内容摘要：
伴随着经济全球化，我国会计准则一直处于变动之中。以非货币性交易为例，我国非货币交易会计准则已经历三次变更，其收益的会计确认与税法的确认一直存在着差异。分析和把握这些差异的变化，不仅有利于规范会计核算，更利于依法诚信纳税。本文在阐述会计准则的变化以及变化原因的同时，结合税法对非货币性交易的处理，提出了两者的差异及协调的问题。
关键词：非货币性交易 商业实质 收益的确认 差异和协调
abstract：in the process of economic globalization, the chinese accounting standards have been changed a lot. just take non-currency exchanges as an example, the accounting standards have been changed for three times and discrepancies still exist between accounting and tax treatment towards their earnings. this paper elaborates the changes of accounting standards and reasons for these changes. then it analyzes the discrepancies between accounting and tax treatment. finally, it proposes ways of harmonizing the two treatments.