“实质重于形式”是我国会计制度中的一项重要会计核算原则。这一原则对规范企业的会计核算行为,真实、完整地反映企业的财务状况和经营成果,提高企业的会计信息质量具有重要意义。 “In substance over form ” is an important accounting principle in our country’s accounting system. This principle is of great significance to standardize the accounting behavior of enterprises, truthfully and completely reflect the financial status and operating results of enterprises and improve the quality of accounting information of enterprises.