50602实质重于形式原则及应用研究 100.docVIP

目录 摘要 1 ABSTRACT 2 第一章 实质重于形式的理论分析 3 1.1 实质重于形式的哲学依据 3 1.2实质重于形式的原则概念 3 第二章实质重于形式原则与其他会计原则的关系 4 2.1 与可靠性原则 4 2.2 与可比性原则 4 2.3与谨慎性原则 5 2.4与重要性原则 5 第三章 实质重于形式原则的运用 5 3.1在资产确认中的应用 5 3.2在收入确认中的应用 7 3.3在租赁业务中的应用 7 结论 9 参考文献 10 致谢 11 摘要 当今中国的经济不断的发展，中外市场经济的不断交流。会计的行业标准需要更加的趋向国际化。随着现在世界经济的全球化越来越全面，中国和世界其他国家的贸易日益增多，中国会记行业的行事准则必须向国际会记行业的行事准则靠齐。 “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。“实质重于形式”，总的来说，就是指企事业单位会记在计算和报告和客户的商业行为时，更多的倾向于对于交易行为的经济实质，而不是死板的根据法律形式来计算。 “实质”是指交易或事项的经济实质，“形式”是指交易或事项的法律形式。实质重于形式原则要求企业在进行会计核算时，应当按照交易或事项的经济实质进行确认、计量、记录、和报告，而不能仅仅以交易或事项的法律形式为依据。作者在这篇文章中非常详细的对“实质重于形式”进行了讨论和剖析。 关键词：会计准则；实质重于形式原则；核心 ABSTRACT Todays Chinese economy unceasing development, the Chinese and foreign exchange of the market economy. The accounting industry standards need to be more international. With more and more comprehensive now the world economy globalization, China and the rest of the world trade is increasing, China will remember industry maxim to international record industry maxim alignment. The principle of substance over form are important in the role of accounting activities, emphasizes substance over form, is to reflect the authenticity of accounting information, to avoid trading serious distortions, so substance over form should be the core of our country accounting ideas. Substance over form, in general, is refers to the enterprises and institutions will be written in the calculation and report and the customers business practices, more inclined to trading behavior economic substance, rather than a rigid calculation according to the legal form. Nature refers to the economic substance of transactions or events, form refers to the legal form of transactions or events. Substance over form principle requires companies to conduct accounting, shall be carried out in accordance with the economic substance of transactions or events recognition, measurement, record and report, and not just based on the legal form of transactions or