实质重于形式原则在会计上的运用

Application for the Accounting Principle of which Essence is More Important Than Modality

通过对我国新《企业会计制度》关于实质重于形式原则在会计要素的确认、会计报告及其他会计事项的分析,阐述了实质重于形式会计原则在会计实际应用中的几个问题。

The writer explains some questions of the application tff the acconnting principle, by the way of analysis for utility of which this principle is useful for the confirmation of accounting element, accounting report and other accounting items. This principle is that essence is more important than modality, which is promulgated in new enterprise accounting rules.