浅析“实质重于形式”原则在会计核算中的应用

Discussion on Application of "Substance over Form" Principle in Accounting

我国2006年颁布的新《企业会计准则》中明确指出:"企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应仅以交易或事项的法律形式为依据。"这实际上已经将实质重于形式作为会计核算的基本原则纳入到了新的会计准则体系中,并对会计核算行为予以规范。本文在此基础上,系统分析了该原则在会计实务中的具体运用,以期对实质重于形式原则的运用进一步进行完善。

China issued new accounting standards in 2006. In the new accounting standards, it is expressly pointed out ＂enterprise shall carry out recognition, measurement and reporting for accounting in accordance with the transactions or economic substance of item, should not only take in the form of transactions or events according to law. ＂ This depend in fact on essence is more important than form principle deemed basic principle in new accounting standards system. At the same, it standardizing accounting calculate behavior. The article analyse on the application of this principle in accounting practices, to the further perfection of essense is more important than form principle.