论实质重于形式原则在会计核算工作中的运用

The Application of the Principle in Accounting Calculation:Essence is more Important than Form

随着市场经济的发展,经济活动越来越复杂,与此相伴随,其表现形式也日趋多样化,因此经常会出现经济实质与其法律形式不相一致的情形。本文着重论述了对于实质与形式不相一致的交易或事项,在会计核算时,如何按照实质重于形式的原则来处理业务。该原则体现了唯物辩证法的基本精神,合理运用对于提高会计人员的职业判断能力大有益处。

With the development of market economy, economic activities are becoming more complicated and the economic essence is always against its legal form. The paper focuses on the trades whose essence and form are different. When doing accounting calculation, it＇ s expected to take the principle that essence is more important than form. This principle reflects the basic spirits of materialist dialectics. If used properly, it will improve the account staff＇ s judging ability.