浅析实质重于形式原则

实质重于形式原则充分体现了对经济实质的尊重,能够保证会计核算信息和客观事实的密切相符,从而提高会计信息质量。因此,已经成为国际会计核算中普遍采用的核算原则。笔者结合案例,认真分析并指出了实质重于形式原则在会计处理中应注意的问题,并对在实务操作中存在的问题进行了简要地分析并提出了相应的建议。

Substance over Form Principle

Substance over form principle fully reflects the respect for economic substance and ensures that the accounting information closely match the objective facts, thereby enhances the quality of accounting information. Thus, it has become a common used accounting principle in international accounting. Combined with cases, the author carefully analyzes and points out the problems of substance over form principle in the accounting treatment, briefly analyzes existing problems in the practical operation and proposes recommendations accordingly.