浅谈"实质重于形式"会计核算原则

本文从原有的《会计准则》、《会计制度》暴露的缺陷出发,探讨了"实质重于形式"会计核算原则的具体运用,同时对在运用过程中如何提高会计人员职业判断能力谈了一点看法.     

对实质重于形式会计原则的粗浅认识

在具体会计实务中，会计人员往往过分依赖会计制度来核算经济事项。但随着经济的发展，会计制度的建设严重滞后，有些交易或事项的实质，往往与制度形式明显不一致，使得会计人员无所适从，不能客观公正反映该项经济业务的实质，从而导致会计信息失真。为了提高会计信息质量，保证会计信息的可靠性，《企业会计制度》在会计标准和会计核算模式等方面发生了实质性的变化，其中实质重于形式原则的提出，对将来可能发生的实质偏离形式的一切经济业务指明了处理原则和立场。     

实质重于形式原则在我国会计实务中的运用探析

文章对《企业会计准则》关于实质重于形式原则在我国会计实务中的运用,进行了比较与分析。     

浅谈“实质重于形式”会计核算原则

本文从原有的《会计准则》、《会计制度》暴露的缺陷出发,探讨了“实质重于形式”会计核算原则的具体运用,同时对在运用过程中如何提高会计人员职业判断能力谈了一点看法。     

浅析实质重于形式原则的正确运用

“实质重于形式”是一项非常重要的会计原则。在世界经济全球化和经济活动频繁创新的现代会计社会里，这一会计原则受到世界上主要会计准则制定机构的一致推崇，成为研究的热点。经济现象越复杂，其表现的形式日趋多样化，从会计的职能来看，会计必须反映交易或事项的真实，保证会计核算信息与客观经济事实相符，同时也体现了对经济实质的尊重，而不是简单地依据法律形式。     

浅议实质重于形式的会计核算原则

2000年12月，财政部发布的《企业会计制度》中，首次正式提出“实质重于形式”的会计核算原则，这是继1992年发布的《企业会计准则》规定的十二项会计核算原则后新增加的，它对规范单位会计行为标准，从事会计工作管理具有指导意义。     

浅议实质重于形式及我国会计核算中的应用

实质重于形式原则应用于我国企业会计核算 ,有利于我国会计核算与国际会计准则接轨 ,有利于真实反映企业的财务状况和经营成果 ,以及防止不法企业编造法律文书和虚假会计凭证。     

实质重于形式原则探析

文章剖析了实质重于形式原则的涵义 ,探讨了该原则在会计中的运用及其应注意的问题。     

实质重于形式原则及其应用

“实质重于形式“是一个国际通行的基本会计原则,其内涵是企业应当按照交易或事项的经济实质和经济现实进行会计核算,而不是仅仅根据它们的法律形式。笔者从实质重于形式原则的含义、实质重于形式原则在会计实务中的具体应用和结束语三方面进行了阐述。     

会计核算中实质重于形式原则的运用

从解析实质重于形式原则的意义出发,通过具体案例体现实质重于形式原则在会计核算中的具体运用,进而提出相应的注意事项。     

自然科学比社会科学更重要吗

众所周知，对社会科学在经济发展中作用等问题的研究，我国广大公众参与较少，讨论也不够，与时代的要求、国家的发展，极不适应。甚至相当一部分人存在着自然科学比社会科学更重要的片面认识。事实果真如此吗 ?否 !大量事实雄辩地证明，社会科学只有为广大的干部群众所掌握，并成为其认识世界、改造世界的思想武器，它的功能才能得到充分的发挥，成为推动我国经济发展的强大杠杆。　　世界经济与社会的发展，都包容着自然科学与社会科学这两大门学科的贡献。社会作为一个整体，全面进步和可持续发展离不开自然科学与社会科学的协力配合。当…     

“保增长”的同时更要注重“调结构”

中央经济工作会议提出2009年"保增长、扩内需、调结构"的宏观调控基调。"保增长"是目标,"扩内需"是途径,"调结构"是核心。其中,"调结构"是对"保增长"和"扩内需"的限制性规定。只有对不合理的经济结构进行战略性调整,"保增长"才能保出高质量,"扩内需"才能扩到点子上,反危机才能反出长远效果。只有把"调结构"这篇大文章做好,才能按照科学发展观的要求,实现国民经济又好又快发展的长远目标。     

Advanced technology is sometimes more compatible with non-industrialized cultures than with industrialized cultures

It is a fallacy that in non-industrialized countries labour-intensive methods must be used instead of technology-intensive methods. This fallacy is based on outmoded assumptions regarding wage, labour skills, production infrastructure and market needs Examples of cases where these assumptions do not hold are given, and alternative practices are explained.     

Advanced technology is sometimes more compatible with non-industrialized cultures than with industrialized cultures

It is a fallacy that in non-industrialized countries labour-intensive methods must be used instead of technology-intensive methods. This fallacy is based on outmoded assumptions regarding wage, labour skills, production infrastructure and market needs Examples of cases where these assumptions do not hold are given, and alternative practices are explained.     

企业竞争力的经济学解释

本文从经济学角度研究企业竞争力,认为企业竞争力的来源和内涵涉及到早期经济学和企业理论的相关内容.早期经济学的劳动分工理论和比较优势理论没有直接研究企业竞争力,但有许多思想涉及到了竞争力的来源.现代企业理论中的新制度经济学企业理论、企业资源理论、企业核心能力理论、企业知识理论等,对企业竞争力的解释试图以制度、资源、能力及知识等角度为逻辑分析起点,开创了研究企业竞争能力的新视角.     

Optimal environmental regulation based on more than just emissions

I develop a principal-agent model of environmental regulation in which the regulator can acquire two costly signals of the firm’s abatement effort. Acquisition of the second signal is conditioned on the observed value of the first, emissions signal. The optimal contract takes the form of an emissions standard when only the emissions signal is acquired, and a set of contingent emissions standards when both signals are acquired; the standards are coupled with uniform, maximal penalties for noncompliance. Acquisition of the second signal may be optimal when intermediate values of the first signal are observed but not when extreme values are observed.      

Bambuterol is a more cost-effective treatment strategy than salmeterol in asthmatic patients with nocturnal symptoms

Summary

We aimed to compare the cost-effectiveness of oral bambuterol (Bambec®) 20?mg once daily with that of salmeterol (Serevent®) via pressurised metered dose inhaler (pMDI) 50?µg twice daily for treatment of asthma patients with nocturnal symptoms. One hundred and twenty six patients aged 18-70 years and using inhaled corticosteroids at a constant daily dose and with forced expiratory volume in one second (FEV1) 40-85% of predicted normal value, were included in this double-blind, randomised, parallel-group study (two weeks' run-in, six weeks' treatment) in the United Kingdom, Italy and Norway. During run-in, they had to have a nocturnal awakening or early awakening due to asthma symptoms that required rescue medication at least once during a two-week run-in period, and a > 15% fall in overnight peak expiratory flow (PEF) on at least three out of the last seven days. Morning and evening PEF were measured and tremor was scored. The effectiveness variables in the cost-minimisation analysis were symptom-free days and number of nights with no awakenings. Costs for both study and rescue medication were calculated.

There were no statistically significant differences between bambuterol and salmeterol regarding morning and evening PEF (change from baseline), tremor, and the effectiveness variables. Mean number of symptom-free days was 25% vs. 20% and mean number of nights with no awakenings was 69% vs. 77% in the bambuterol and salmeterol groups, respectively. However treatment costs (study plus rescue medication) were lower during bambuterol treatment in all three countries. The per patient cost savings would be 47% in the UK, 27% in Italy and 40% in Norway if a patient changes from salmeterol to bambuterol. The conclusion is that the once-daily treatment with bambuterol is more cost-effective than the twice-daily treatment with salmeterol in asthma patients with nocturnal symptoms.