实质重于形式原则在企业的运用分析

Analyze the principle of substance more important than modality are used in the enterprise

依据新的《企业会计准则》,从会计核算的确认、计量、记录和报告等方面分析了实质重于形式原则在会计实务中的运用及存在问题。

It is analysis the application and problem about the principle of substance more important than modality in the accounting practice,which from the accounting recognition,measurement,recording and reporting.