会计专业学年论文——实质重于形式详解.doc

封 面 自 设 目 录 摘要.....................................................................1 关键字...................................................................1 引言.....................................................................2 一、实质重于形式会计原则基本概念概述..............................2 (一)实质重于形式的含义............................................2 (二)实质重于形式的应用........................................2 二、实质重于形式原则利弊及其成因分析..............................3 (一)实质重于形式的意义.....................................3 (二)实质重于形式的缺陷及其根源...............................4 三、实质重于形式案例分析——巴克雷斯建筑公司................5 (一)案例背景介绍........................................................5 (二)巴克雷斯建筑公司案例具体分析..................................5 四、控制与制衡措施.....................................5 参考文献...............................................................7 实质重于形式——会计的双刃剑 摘要：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 Substance over form principle——A double-edged sword of the accounting Abstract: 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 enterprises 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