实质重于形式原则的应用及展望

Application of Substance over form Principle & Its Prospect

结合会计实务 ,说明实质重于形式原则在会计实务中的运用。为满足市场经济发展对会计信息高质量的要求 ,应对该原则从理论到实践进行广泛研究并将之列入我国会计基本原则。

The essay, combining the accounting practice in our country,shows the application of the substance over form principle.The author thinks it necessary to do research on this principle from theory to practice, and introduce it into the basic principles of accounting system in our country, in order to satisfy the need of the economic development for the high quality of accounting information.