I浅析实质重于形式原则在会计实务中的应用内 容 摘 要随着我国的实力日渐壮大，经济业务的种类变得越来越复杂多样，这也要求会计信息质量与时俱进。曾经会计理论的传统和刻板正在不断地演变，如今的会计处理能在原有的基础之上，根据不同的经济业务，从而选择侧重不同的会计原则，做出更加灵活多变的处理方式。但是通过文献搜索和实践结果来看，在会计实务的实际操作中，一些作为补充用的原则往往会被过于强调使用或者被过于轻视，从而无法实现最有效提高会计信息质量的作用。其中，本文主要探讨的是实质重于形式这一原则在会计实务中应用时所存在的问题。我将首先从理论上阐述实质重于形式原则的概念和其存在的意义，其次将说明实质重于形式原则在会计实务中有哪些应用，指出实质重于形式原则在会计实务应用的过程中所存在的问题，最后通过分析和结合实际情况，提出有效的建议，探索出更加有效的实质重于形式原则的方式。关键词：实质重于形式；会计实务；应用；职业判断；财务共享IIAnalysis of the Application of the Principle of Substance Over Form in Accounting PracticeAbstractAs China's strength grows, the types of economic business become more and more complex and diverse, which also requires the quality of accounting information to advance with the times. The traditions and stereotypes of once accounting theory are constantly evolving. Today's accounting process can be based on the original basis, according to different economic operations, so as to choose to focus on different accounting principles and make more flexible and changeable processing methods. However, judging from the literature search and practical results, in the actual operation of accounting practice, some of the principles used as supplements are often too emphasized or underestimated, so that the most effective role in improving the quality of accounting information cannot be achieved. Among them, this article mainly discusses the problems existing in the application of the principle that substance is more impo...
