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会计准则应以权责发生制为基本前提,损益确认应符合配比原则,但由于稳健性原则的干扰,导致相同的交易和事项有不同的会计处理方法,不但有违可比性原则,而且导致会计数字游戏盛行。准则的基本原则体系本身应体现内在逻辑的一致性,基本原则之间不能有冲突,如果有冲突,则无法适用“实质重于形式”原则。“实质重于形式”原则就是要以会计的基本原则推翻会计的具体规定,这些具体规定可能会导致企业为了迎合或规避具体规定而做出业务和组织安排。
Accounting standards should be based on accrual basis. The recognition of gains and losses should be in accordance with the principle of proportionality. However, due to the interference of the principle of prudence, different accounting methods for the same transactions and events not only violate the principle of comparability, but also lead to Accounting numbers game prevails. The Fundamental Principles of the Code The system itself should embody the inherent logical consistency. There should be no conflict between the basic principles. If there is a conflict, the principle of “substance over form” can not be applied. The principle of “substance over form” is to overthrow the specific rules of accounting with the basic principles of accounting. These specific rules may cause the enterprises to make business and organizational arrangements in order to meet or circumvent the specific provisions.