由于现代经济生活的复杂性,交易或事项的法律形式或人为形式并不总能完全真实地反映其实质内容,因此,实质重于形式原则在各国会计准则体系中都得到了充分的重视和广泛的应用。实质重于形式原则在我国2006年2月15日发布的企业会计准则体系中更是贯彻始终。笔者试以下面一些内容 Due to the complexity of modern economic life, the legal form or the artificial form of the transaction or matter can not always fully reflect the substance of the substance. Therefore, the principle of substance over form has been given full prominence and extensiveness in the accounting standards of various countries Applications. The essence is more important than the principle of form In our country February 15, 2006 issued in the enterprise accounting standards system is more consistent. I try to some of the following content