略论实质重于形式原则在会计核算中的运用

Applications of the Form-second-to-essence Principle to Accounting Settlement

根据现代企业会计制度的要求,企业在进行会计核算时不仅要把坚持"实质重于形式"的原则作为会计核算的基本依据,而且还应从资产的核算、负债的核算、收入的确认、财务报告的编制与披露等方面对"实质重于形式"原则的应用进行具体的实践。随着社会市场经济形式发展变化的越来越多样化,会计人员在经济实质与法律表现形式不一致的情况下,根据"实质重于形式原则"作出正确的职业判断至为重要。

It is required in the Business Enterprise Accounting System that business enterprises should adhere to the principle that the essence is more important than the form (hereafter shortened as the Form-second-to-essence Principle) in accounting settlement. Besides, such a principle should be applied in accordance with the checking of assets, the accounting of liabilities, the confirmation of earnings and the making of finance accountancy reports. As the forms of market economy are being multiplied with its development, it is of great importance for the accountant to make correct professional decisions according to the Form-second-to-essence Principle when the economic essence is inconsistent with the forms.