As the reformation of economic system and state-owned enterprise, as well as the growth of international competition, there are more special business arose, such as corporate restructuring and combination, finance leasing, and exchange of non-monetary assets. 随着经济体制改革、国有企业改造、国际竞争加剧,企业重组、合并、融资租赁、非货币性资产交换等非经常业务出现的越来越多。