浅析会计中实质重于形式原则在会计实务中的应用.docxVIP

浅析会计中实质重于形式原则在会计实务中的应用?_ 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 I 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?and?pra