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2000年12月,财政部发布的《企业会计制度》中,首次正式提出“实质重于形式”的会计核算原则,这是继1992年发布的《企业会计准则》规定的十二项会计核算原则后新增加的,它对规范单位会计行为标准,从事会计工作管理具有指导意义。但事实上,作为一项重要的国际会计惯例,在以往的会计实务工作中,该原则是会计人员在处理具体交易或事项时经常不自觉地运用的原则,如“融资租入固定资产的核算”就是一例。它是保证会计信息质量的重要原则之一。笔者拟就这一原则发表自己一些
In December 2000, the “Accounting System for Business Enterprises” promulgated by the Ministry of Finance formally proposed the accounting principle of “substance over form” for the first time. This is the 12 accounting items stipulated in the Accounting Standards for Business Enterprises issued in 1992 Accounting principles after the new addition, it is to standardize accounting standards, engaged in accounting management has guiding significance. However, in fact, as an important international accounting practice, in the previous work of accounting practice, this principle was the principle that accountants frequently and unconsciously use when dealing with specific transactions or events, such as “the financial lease of fixed assets Accounting ”is an example. It is one of the important principles to ensure the quality of accounting information. I intend to publish some of this principle