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随着社会经济的飞速发展,经济现象呈现多元化、复杂化,而为了保证在经济活动中会计核算的信息真实、正确性,必须以法律法规为准绳、以事项的经济实质为依据,会计人员以“实质重于形式”的原则进行核算和反映,以上要求需贯穿整个会计核算过程,这就使其应用得到了充分体现,有效提高了会计信息的可靠性。本文对实质重于形式原则在会计确认、会计计量以及会计报告等方面的应用进行了探讨,并提出了完善对策,以供参考。
With the rapid development of society and economy, economic phenomena are diversified and complicated. In order to ensure the authenticity and correctness of accounting information in economic activities, we must take the laws and regulations as the criterion and the economic substance of the matter as basis. Accounting personnel Accounting and reflection are based on the principle of “substance is heavier than form”. The above requirements need to go through the whole accounting process, which makes its application fully reflected and effectively improves the reliability of accounting information. This paper discusses the application of the principle of substance over form in accounting verification, accounting measurement and accounting reports, and puts forward some suggestions to improve it.