“实质重于形式”原则是会计核算中起修正作用的一般原则,是指经济行为所产生的实际效果比具体表现形式更重要,要求企业应按照交易或事项的经济实质进行会计核算,而不应当仅仅按照它们的法律形式作为会计核算的依据。这一原则借鉴于银行贷款质量的风险控制可以使银行管理者从实 The principle of “substance over form” is the general principle that a correction plays a role in accounting. It means that the actual effect of economic activities is more important than the concrete forms of performance. Enterprises are required to conduct accounting according to the economic substance of the transaction or matter They should be based solely on their legal form as the basis for accounting. This principle draws on the risk control of the quality of bank loans can make bank managers take concrete