浅析会计中实质重于形式原则在会计实务中的应用

浅析会计中实质重于形式原则在会计实务中的应用

浅析会计中实质重于形式原则在会计实务中的应用

摘 要

“实质重于形式”原则是伴随着我国经济发展变革进程逐步引入并贯彻实施的一项基本且重要的会计准则。这一原则要求，企业的会计核算工作中，不仅要参照成文的会计法规和准则进行，还应从揭示经济活动的实际情况出发，做到重现企业活动的实质。

本论文，首先论述了这一原则产生背景和现实意义，以及其核心内涵与产生、应用的及时性，显示了该原则客观性、必然性和广泛适用性等特点；其次，详细论述了该原则在国内外会计实务操作中具体应用，分别从会计要素确认、会计方法选择和会计报表制定等三个方面，由浅入深地阐述；最后，根据会计实务操作的实际状况，指出了这一原则在应用中存在的问题及其产生原因，并且针对性地提出了解决应用中出现的问题的系统性方法。

本论文基于一条重要会计原则，采取由点到面、由浅入深和由表及里的论述方法，从理论和实践两个方面，剖析了会计实务操作中的相关问题和可行的解决方案。 关键词 实质重于形式/会计准则/会计实务/会计风险

I

APPLICATION OF SUBSTANCE OVER FORM PRINCIPLE IN

THE ACCOUNTING PRACTICE IN ACCOUNTING

ABSTRACT

\a basic and important accounting standards with the process of development of economy China has gradually introduced and implemented. The requirements of this principle, the accounting work, accounting regulations and standards should not only refer to the actual situation of the statute, should reveal the essence of economic activity, so that the important activities of the enterprise.

In this paper, firstly discusses the background and significance of this principle, and the timeliness and application, its core connotation, characteristics of the principle of objectivity, shows the necessity and applicability; secondly, discussed in detail the principle of operation of accounting practices at home and abroad in the specific application, respectively in three aspects of accounting the confirmation of factors, the choice of accounting methods and accounting statements from the shallower to the deeper development, expounded; finally, according to the actual situation of accounting practice, pointed out the existence of this principle in the application of the problems and the reasons, and puts forward a systematic approach to solve the problems in the application of.

This paper is based on an important accounting principle, discusses the methods from the point to the surface, from the shallower to the deeper and from the outside to the inside, from the two aspects of theory and practice, analyzes the problems in accounting practice and the feasible solution.

KEY WORDS Substance over form, Accounting standards, Accounting practice, Accounting risk

目 录

摘 要 ..................................................... I ABSTRACT .................................................... II 1 绪论 ............................................................................................................... 1 1.1研究背景 .............................................................................................. 1 1.2 国内外研究背景 ................................................................................. 1 2 实质重于形式的内涵及意义 ....................................................................... 2 2.1实质重于形式的内涵 .......................................................................... 2 2.2 实质重于形式在新会计准则中应用的意义 ..................................... 2 3 实质重于形式的必然性 ............................................................................... 3 3.1会计准则国际化趋势 .......................................................................... 3 3.2 企业组织结果和业务的多元化趋势 ................................................. 3 4 实质重于形式在会计实务中的应用 ........................................................... 4 4.1会计要素确认方面的应用 .................................................................. 4

4.1.1资产要素的确认 ........................................................................... 4 4.1.2 收入要素的确认 .......................................................................... 4

4.2 在会计方法选择方面的应用 ............................................................. 5

4.2.1股权投资核算方法的选用 ........................................................... 5 4.2.2 或有事项的会计处理 .................................................................. 5

4.3 实质重于形式在会计报告方面的应用 ............................................. 6

4.3.1合并会计报表的编制 ................................................................... 6 4.3.2资产负债表日后事项的处理 ....................................................... 6

5 实质重于形式在会计实务运用中存在的问题及建议 ............................... 7 5.1实质重于形式在运用存在的问题 ...................................................... 7

5.1.1 容易过分强调实质而忽略形式 .................................................. 7 5.1.2实质重于形式伴随的会计风险突出 ........................................... 7 5.1.3滥用实质重于形式原则问题严重 ............................................... 7

5.2针对上述问题的相关建议 .................................................................. 8

5.2.1 提高监管人员素质平衡原则运用 .............................................. 8 5.2.2提高会计人员素质关注会计风险 ............................................... 8 5.2.3加大监管力度杜绝滥用该原则 ................................................... 8

致 谢 ......................................................................................................... 11 参考文献 ......................................................................... 错误！未定义书签。