摘要
在会计原则体系中,实质重于形式原则应该与谨慎性原则、重要性原则一样作为体现会计修正性惯例要求的一类原则。实质重于形式原则与有些会计原则有时存在冲突,需要进行协调。在企业会计核算中既要遵循实质重于形式原则,又不能对该原则加以滥用,同时,运用实质重于形式原则要求进行成本与效益权衡。深中侨“保牌”失败一事表明实质重于形式原则对企业影响深远。
In accounting principles,the principle of essence greater than form should be viewed,along with importance principle and caution accounting practice,as one which represents the requiremengts in accounting amendnent practice.The principle of essence greater than form is sometimes in contrast with other principles;therefore it must be modified in practice.In enterprise accounting,the principle must be followed,yet it should not be abused.Costs and benefits need to be taken into consideration in applying this principle,too.The failure of ShenZhen Zhongqiao Development Corporation manifests its strong affects on the development of an enterprise.
出处
《井冈山大学学报(社会科学版)》
2005年第4期77-79,共3页
Journal of Jinggangshan University(Social Sciences)
关键词
企业会计制度
会计原则
实质重于形式原则
enterprise accounting system
principles in accounting
essence greater than form principle