| 论会计行业中实质重于形式原则的运用 |
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| 引用本文： | 陈涛.论会计行业中实质重于形式原则的运用[J].内蒙古财经学院学报(综合版),2012,10(2):141-143. |
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| 作者姓名： | 陈涛 |
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| 作者单位： | 内蒙古自治区住房资金管理中心,内蒙古呼和浩特,010040 |
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| 摘 要： | "实质重于形式"的原则在会计活动中扮演的角色十分重要,强调"实质重于形式",就是反映会计信息的真实性,避免对交易的"严重歪曲",所以"实质重于形式"应该成为我国会计思想的核心。本文从实质重于形式原则的概念、实质重于形式原则的应用、运用过程中具体表现及面临的相关问题以及运用实质重于形式原则的对策建议等方面进行了论证。
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| 关 键 词： | 实质重于形式 会计活动 经济实质 人员素质 |
On the Application of the Principle “Substance over Form” in Accounting |
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| CHEN Tao.On the Application of the Principle “Substance over Form” in Accounting[J].Journal of Inner Mongolia Finance and Economics College,2012,10(2):141-143. |
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| Authors: | CHEN Tao |
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| Institution: | CHEN Tao(Inner Mongolia Housing Fund Management Center,Huhhot,010040,China) |
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| Abstract: | The principle "substance over form" plays an important role in accounting activities.Emphasis on "substance over form" is to reflect the authenticity of accounting information and to avoid serious distortion of transactions.Therefore,"substance over form"should become the core of accounting thought.This paper discusses the concept,the application,the specific appearance,the problems and countermeasures of "substance over form". |
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| Keywords: | "substance over form" accounting activity economic essence staff quality |
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