会计核算实质重于形式原则的理论及应用

Theory and Application Principle of Essence Weightier Than Form in Accounting

实质重于形式是会计核算的一般原则,是指企业应当按照交易或事项的经济实质进行会计核算而不应仅仅按照它们的法律形式作为会计核算的依据。该原则强调了一种选择,而且具有明显的倾向性,即在实质与形式两者之间偏重于实质而不是形式。判断一项经济交易或事项时,不但要看法律形式,更要注重经济实质,因为法律形式并不总能完全真实地反映交易或事项的实质内容,而决定会计信息质量的毕竟是交易或事项的经济实质。因此,该原则是在形式和实质不统一时,偏重于实质进行修正的一种规范要求。

Essence weightier than form is a general principle of accounting. This principle states that a enterprise should be in line with the economic essence of accounting transaction or accounting events in budgeting. However, the legal forms should not be the fundamental basis for the accounting. The principle emphasizes a choice, which has obvious orientation that embodies not only a particular stress on the form but also on the essence between the forms. In judging an accounting transaction or events, one should first stresses on the legal form, and then the economy essence, since the legal form does not always reflect the essential of the content of the transaction or events completely and truly. On the contrary, it is the economic essence that decides the accounting quality of the transaction and all the business events. Therefore, when there exists some difference, the principle is to be a standard requirement for the stress of the essence amendment.