“实质重于形式”原则及其应用

Substance Over Form" Principle and its Applications

本文在简述“实质重于形式”原则涵义及产生背景的基础上，结合我国财务会计实务，详述了该原则在会计确认等方面的广泛应用．

Based on the brief account of the connotation of 'Substance Over Form' principle and its background information, and in combination with practices in financial accounting in our country,this article thoroughly discusses the wide applications of the Principle to accounting confirmation and other aspects.