实质重于形式原则在具体会计实务中的运用

The Applications of the Substance Over Form Principle to the Practices in Accounting

所谓实质重于形式原则就是要求企业在进行会计核算时应当以交易或事项的经济实质而不是以它们的法律形式为依据。本文在简述实质重于形式原则涵义及产生背景的基础上,结合我国财务会计实务,详述了该原则在会计确认等方面的广泛应用。

Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .This article, based on the brief account of the connotation of Substance over form principle and its background information, and in combination with practices in financial accounting in our country, thoroughly discusses the wide applications of the principle to accounting confirmation and other aspects.