实质重于形式原则的应用

The Application of Substance over Form Principle

为满足会计信息使用者对会计信息高质量的要求,使会计信息更加可靠、相关,各国推行了实质重于形式原则. 我国《企业会计制度》将其作为会计核算的基本原则. 结合《企业会计制度》说明实质重于形式原则在我国的具体运用,强调会计人员应具备良好的职业判断能力.

In order to provide users with higher quality information, substance over form principle is used in the accounting information system of many different countries. This principle, which is considered the basic principle of the enterprise accounting in Enterprise Accounting System , makes the system more reliable and related. It shows very good practicality in China. It is emphasized that accountants should have perfect professional judgment.