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“实质重于形式”作为企业会计核算应当遵循的一条重要原则,也是会计核算原则中的修正性惯例。在会计核算中,对于实质与形式不相一致的交易或事项,必须按照实质重于形式的原则来处理,方能保证会计信息质量。该原则对会计实务有着极为深刻的影响,在会计实务中有着相当广泛的运用。本文对此原则在我国会计实务中的运用及存在的问题进行探讨。
“In substance over form ” as an important principle that should be followed in the accounting of enterprises, but also a corrective practice in the accounting principles. In accounting, the substantive and formal inconsistent transactions or matters must be handled in accordance with the principle of substance over form, in order to ensure the quality of accounting information. The principle of accounting practices have a profound impact, in accounting practice has a very wide range of applications. This article discusses the application of this principle in accounting practice in our country and the existing problems.