I浅谈实质重于形式原则的运用摘 要 由于会计准则越来越趋向国际化，企业的组织形式和业务越来越复杂，使得会计对象的不确定性增加，这就要求企业在会计实务操作中正确应用实质重于形式原则。自从 2007 年新企业会计准则施行以来，在提高了会计效率和会计信息质量的同时，也出现了一些利用准则的不完善进行灰色操作的现象，其中最受大众瞩目的准则之一便是本文要探讨的主角——“实质重于形式”。规范会计核算行为、公允反映企业财务状况，最终提高会计信息质量的一条重要途径就是合理运用实质重于形式原则。本文主要立足于新准则，结合具体业务处理进行案例分析，研究实质重于形式原则在具体经济活动中的应用情况及其给与我们的一些启示。 关键字：实质重于形式； 利弊分析； 制衡与控制措施；IIIIISubstance over form principle——A double-edged sword of the accountingABSTRACT Due to the internationalized accounting principle and complex organization structure, the company is forced to use the substance over form principle to handle the uncertain accounting subjects.January 1st , 2007, the new Accounting Standard for Business Enterprises has been implemented in listed companies , improving the efficiency of accounting and the quality of accounting information . However , at the same time , there are some speculation in the imperfections of accounting standards , one of the most popular attention is Substance over Form principle , the main topic of this paper. Reasonable application of substance over form principle is of great significance in reflecting the enterprise's financial position and operating results truly and completely , improving the quality of accounting information and the regulation of accounting behavior . This paper is mainly based on the new criterion, meanwhile, combined with the specific business process to carry the case study analysis . Finally , study the use of substance over form principle in the specific economic act...
