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实质重于形式原则是会计核算遵循的重要原则之一,能够保证会计信息如实地反映各项业务对企业的影响,对提高会计信息可靠性,规范企业会计行为,满足信息使用者对会计信息质量的高要求有着重要意义。本文对实质重于形式原则在会计实务中的具体应用进行探讨,并提出几点合理化的建议。
The principle of substance over form is one of the important principles that accounting practices follow. It can ensure that accounting information faithfully reflects the impact of various businesses on the enterprise, and improves the reliability of accounting information, standardizes the accounting behavior of enterprises, and meets the needs of information users in accounting information quality The high demand is of great importance. This article discusses the concrete application of the substance over the formal principle in accounting practice and puts forward some suggestions on how to rationalize it.