浅析会计中实质重于形式原则在会计实务中的应用.docVIP

浅析会计中实质重于形式原则在会计实务中的应用 PAGE I 浅析会计中实质重于形式原则在会计实务中的应用 摘 要 “实质重于形式”原则是伴随着我国经济发展变革进程逐步引入并贯彻实施的一项基本且重要的会计准则。这一原则要求，企业的会计核算工作中，不仅要参照成文的会计法规和准则进行，还应从揭示经济活动的实际情况出发，做到重现企业活动的实质。 本论文，首先论述了这一原则产生背景和现实意义，以及其核心内涵与产生、应用的及时性，显示了该原则客观性、必然性和广泛适用性等特点；其次，详细论述了该原则在国内外会计实务操作中具体应用，分别从会计要素确认、会计方法选择和会计报表制定等三个方面，由浅入深地阐述；最后，根据会计实务操作的实际状况，指出了这一原则在应用中存在的问题及其产生原因，并且针对性地提出了解决应用中出现的问题的系统性方法。 本论文基于一条重要会计原则，采取由点到面、由浅入深和由表及里的论述方法，从理论和实践两个方面，剖析了会计实务操作中的相关问题和可行的解决方案。 关键词 实质重于形式/会计准则/会计实务/会计风险 APPLICATION OF SUBSTANCE OVER FORM PRINCIPLE IN THE ACCOUNTING PRACTICE IN ACCOUNTING ABSTRACT Substance over form principle is a basic and important accounting standards with the process of development of economy China has gradually introduced and implemented. The requirements of this principle, the accounting work, accounting regulations and standards should not only refer to the actual situation of the statute, should reveal the essence of economic activity, so that the important activities of the enterprise. In this paper, firstly discusses the background and significance of this principle, and the timeliness and application, its core connotation, characteristics of the principle of objectivity, shows the necessity and applicability; secondly, discussed in detail the principle of operation of accounting practices at home and abroad in the specific application, respectively in three aspects of accounting the confirmation of factors, the choice of accounting methods and accounting statements from the shallower to the deeper development, expounded; finally, according to the actual situation of accounting practice, pointed out the existence of this principle in the application of the problems and the reasons, and puts forward a systematic approach to solve the problems in the application of. This paper is based on an important accounting principle, discusses the methods from the point to the surface, from the shallower to the deeper and from the outside to the inside, from the two aspects of theory