“实质重于形式”是一个国际通行的基本会计原则,其内涵是企业应当按照交易或事项的经济实质和经济现实进行会计核算,而不是仅仅根据它们的法律形式。笔者从实质重于形式原则的含义、实质重于形式原则在会计实务中的具体应用和结束语三方面进行了阐述。 “Emphasis on form ” is an internationally accepted basic accounting principle, the connotation of which is that enterprises should conduct accounting according to the economic substance and economic reality of the transaction or matter, not only according to their legal forms. The author elaborates in three aspects: the meaning that substance is more important than the principle of form, the substance is more important than the formal application of the principle of form in accounting practice and the conclusion.