浅析实质重于形式原则在企业会计中的运用

<企业会计准则>根据"实质重于形式"原则规定了会计人员在进行会计处理时,要重视专业分析和判断,不能仅仅根据交易或事项的法律形式进行会计处理,而应当首先和重点考虑经济业务的实质,保证会计核算信息与客观经济事实相符.在实际工作中,在资产确认、合并会计报表、收入,租赁、关联方关系及其交易披露等业务中有广泛运用.同时,由于该原则存在固有局限,会计人员在运用时应注意.     

会计核算中实质重于形式原则的运用与体现

实质重于形式原则作为会计核算工作的重要原则,为正确认识交易或事项的经济性质与目的、合理运用专业判断提供重要依据,在会计实务操作中被广泛应用。由于会计准则规定的处理方法是针对多数企业共性的交易实质进行的总结概括,在企业的具体实务操作中选择或判断的空间过大,导致公司间信息缺乏可比性,传统意义上的会计工作已经难以满足现代企业发展需求,因此还原经济业务实质显得尤为重要。文章在了解实质重于形式原则的基础理念后,结合当前企业会计核算工作特点,深层探索如何在会计核算中运用与体现实质重于形式原则。     

对现行财务报告局限性的分析及改进设想

一、现行财务报告的局限性 （一）重法律形式而轻经济实质。按照“实质重于形式”的含义，要求会计资料应如实反映其交易或经济事项，必须根据其经济实质，而不是只根据其法律形式进行反映和核算。因此，当交易或经济事项的实质和法律形式相背离时，会计核算应该根据经济实质进行会计处理。     

试论实质重于形式在企业会计制度的运用

企业会计制度第十一条规定：“企业应当按照交易或事项的经济实质进行会计核算,而不应当仅仅按照它们的法律形式作为会计核算的依据。”在实际工作中,交易或事项的外在法律形式并不总能完全真实地反映其实质内容。所以,会计信息要想反映其拟反映的交易或事项,就必须根据交易或事项的实质和经济现实,而不能仅仅根据它们的法律形式进行核算和反映。     

实质重于形式原则的运用分析——以工程企业为例

随着改革开放的步伐不断前进,市场经济蓬勃发展的同时经济活动也变得越来越复杂,所谓计划赶不上变化,因而更加凸显出实质重于形式原则的重要性,如我国《企业会计准则》将实质重于形式作为对“会计信息质量要求”,要求企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应仅以交易或者事项的法律形式为依据.本文着重论述了工程企业尤其是建筑施工企业如何在实际工作中更好的运用该原则,进而做到规避企业财务风险,借以全面提高企业的管理水平.同时指出了在会计确认、计量和报告时如何运用实质重于形式原则使其能更真实、完整地反映工程企业的财务状况和经营成果,保证会计核算信息与客观经济事实相符.     

论实质重于形式原则在会计实践中的具体应用

改革开放以来,社会经济形式呈现多元化和国际化发展趋势,企业经营中各种复杂多样的经济业务层出不穷。在这种环境下,会计核算中的个别交易、事项在形式上越发体现出经济实质和法律规定的不一致性,为取得符合企业经营情况的真实可靠的会计信息,会计人员就必须坚持实质重于形式原则。本文将具体阐述实质重于形式原则的涵义和存在的必要性,并结合实质重于形式原则在实践中作用于会计确认、计量、核算及会计审计等方面的突出案例,进而分析实质重于形式原则的应用方法及注意事项。     

“实质重于形式”原则在会计中的应用

如果信息要想忠实反映它拟反映的交易或其他事项 ,那就必须根据它的法律形式进行核算和反映。交易或其它事项的实质 ,不总与它们外在的法律或设计形式相一致。实质重于形式强调交易或事项的经济实质与其外在表现不相一致时 ,会计人员应当具备良好的专业判断能力 ,注重经济实质进行会计核算 ,以保证会计信息的可靠性     

关于实质重于形式原则的运用

经济的发展对会计行业的要求不断的提高,实质重于形式原则在会计核算过程中侧重于对会计信息真实性的反馈,在会计行业中有着一席之地。实质重于形式原则提出了当交易或事项的法律形式与经济实质之间存在差异时,应更侧重于对经济实质的披露和统计,在会计核算过程中发挥着重要的作用。实质重于形式原则在一定程度上对规范我国企业的会计核算过程起到督促作用,极大的提高了会计信息质量,提高了会计报告质量的真实性。会计人员在会计核算过程中本着"实质重于形式"原则,充分发挥实质重于形式原则的优越性,从而使会计信息去其糟粕留其精华,真实公允的反应企业的生产运营状况。     

关于实质重于形式原则的理论探讨

一、各国会计准则对实质重于形式原则的内涵界定（一）我国会计准则制度的规定《企业会计制度》将实质重于形式作为企业会计核算时应遵循的原则之一：“企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据”。     

谈实质重于形式原则在财务会计中的应用

<正>财政部正式颁发的《企业会计制度》在实体内容方面做了改动和变化,其中,在会计核算的基本原则方面,首次将实质重于形式原则纳入会计制度。实质重于形式原则是一条国际上所普遍遵循的原则,它是指在会计核算过程中,某一交易或事项的经济实质重于     

实质重于形式原则在会计实务中的具体应用

本文主要阐述了实质重于形式原则的含义 ,以及这一原则在经济事项确认、会计计量、财务报告方面的具体应用 ,论述了实质重于形式原则在提高会计信息质量方面具有重要意义。     

我国会计国际化的障碍分析

本文针对会计国际化加速的趋势,就我国会计准则国际趋同的障碍进行分析,主要是资本市场发展的不完善、法律制度的不配套、公司法人治理结构的不一致、商业交易行为的不规范和经济后果的不确定。由此,我们认为会计国际化不仅是一个目标,也是一个过程,并在此基础上提出我国会计国际化的理性选择。     

Intercultural Negotiation in International Business

Cultural differences among negotiators is a constant in international business negotiations. Four element of culture - behavior, attitudes, norms and values influence such negotiations particularly with regard to communication, the form and substance of transactions, and negotiating style. Negotiating style involves ten factors, and the article reports survey data on how negotiators cultural differences are suggested.     

试析新加坡对关联交易的规制

新加坡证券交易所对关联交易的认定必须考虑利害关系人是否通过影响发行人、其附属公司或联营公司的方式,使其与利害关系人进行对发行人或其股东的利益可能产生不利影响的交易以及利害关系人交易的经济和商业实质,而非法律形式和法律细节。新加坡证券交易所对关联交易的处理主要包括公告披露、股东大会批准和获得股东给予的一般性授权。对发行人或其股东的利益不会产生不利影响的交易,新加坡证券交易所还给予程序处理的豁免。     

Transfer Pricing for the Rest of Us

Transfer pricing is a frequently discussed but often misunderstood aspect of international business. This article describes what it is, its legitimate functions in accounting for international intra-firm transactions, and its use by corporations for tax optimization. However, there may be mitigating factors that make efforts to optimize taxes more apparent than real. The issues of transfer pricing require sophisticated economic analysis for understanding and resolution, particularly as they relate to the internal and external pricing environment faced by a firm and the principles of profit allocation among different parts of a firm.     

浅议如何正确进行非货币性资产交换的核算

非货币性资产是企业一种非经常性的特殊交易行为,正因为日常经营里很少发生,因此很多会计在核算这类业务的时候经常出现判断不准,核算结果和"准则"要求有距离,出现重大会计错误.为此就如何准确进行非货币性资产的核算做如下浅议,供大家探讨.     

Networks and business development: Convict businesspeople in Australia, 1817–24

This article uses social network analysis to examine accounting records in order to establish and analyse business relationships. It applies this methodology to accounting transactions recorded at Australia's first bank, the Bank of New South Wales (BNSW) in order to establish whether a business network existed among ex-convict businesspeople in Sydney during 1817–24. Uncertainty regarding distance from suppliers and credit facilities, lack of markets and business connections plus the social stigma of ‘convictism’ meant that it was difficult but not impossible for ex-convicts to establish businesses. The network among BNSW shareholders and depositors served the purpose of pooling of resources and information and alleviating uncertainty.     

流通商主导的供应链动态联盟信息匹对机理

供应链动态联盟是信息技术发达、市场需求主导条件下,实现敏捷生产和流通的重要组织形式,是一种基于非正式契约的不完全市场交易方式。在消费者占据主导权、生产企业逐渐归核化(refocus-ing)条件下,流通商在联盟中居于重要地位。分析信息网络技术高度发达条件下,流通商主导的供应链动态联盟供需信息匹对运作机制,旨在对需求主导的经济形势下,流通商的准确定位做出判断。     

Socially Responsible Processes of Small Family Business Owners: Exploratory Evidence from the National Family Business Survey

The purpose of this exploratory study is to ascertain the impact of family, business, and community factors on the socially responsible processes of small family businesses, and investigate the influence of financial success and attitudes toward community on these processes. The research is grounded in the Sustainable Family Business Theory, which has been enhanced to include the interactive and collaborative action, both economically and socially, of family businesses and their communities. Data are from the National Family Business Survey, 2000 panel. The processes studied include interpersonal transactions in the form of community leadership and holding an elected or appointed office, and resource transactions in the form of providing financial or technical assistance in community development, and providing donations to local programs. Models assessed the probability and intensity of assistance provided by family businesses. The findings indicate that the social and economic climate of the community may contribute to the performance of responsible actions by businesses because human, social and financial capital resources from both the family and the business can be used to solve problems in the community. The most robust result was that individuals with very positive attitudes about their local communities were more likely to serve in leadership positions and make financial and technical contributions to the community. Business owners in economically vulnerable communities were willing to assume more responsibility to fill leadership positions in the community and make substantial contributions of financial and technical assistance than those in less vulnerable communities. Policymakers must recognize the many contributions of family businesses and forge rural developmentpolicies that not only help sustain existing businesses and fuel the engine of economic growth, but encourage human capital development, and, in turn, enhance the contributions of the family and the business to their community.     

Building the Ethical Infrastructure of the Market in Post–Communist Countries: The Case of Bulgaria

This study considers major problems involved in seeking to build a post–communist ethical infrastructure for business transactions in Bulgaria. After an analysis of the basic economic and political realities of the present transition period, some recent empirical findings are presented concerning the emerging ethics and business culture, concluding with practical recommendations for the future. The author is Senior Research Associate and she also teaches the Social and Business Dimensions of Business in the Institute of Economics of the Bulgarian Academy of Sciences, 3, Aksakov Str., 1040 Sofia, Bulgaria; e–mail; ineco@bgearn.acad.bg.