浅析实质重于形式原则在会计核算中的应用

学 年 论 文

2008 级

浅析实质重于形式原则在会计核算中的应用

学生姓名 学 号 系 别 专业班级 指导教师 完成日期

浅析实质重于形式原则在会计核算中的应

用

摘 要

《企业会计准则——基本准则》总则第10条规定：“企业应当按照交易或事项的经济实质进行会计确认、计量和报告，不应仅以交易或事项的法律形式为依据。”这意味着新会计准则增加了会计的“实质重于形式”这一原则。会计中实质重于形式就是，交易或事项的外在形式或人为形式并不能完全真实地反映其实质内容，所以会计信息所反映的交易或事项，必须根据交易或事项的实质和经济现实，而非根据它们的法律形式进行核算。本文通过实质重于形式原则，在会计核算中关于会计确认、会计计量和会计报告中的具体应用及例子，来更好的理解此原则的重要性。

关键词 实质；形式；确认；计量；报告

I

THE PRINCIPLE OF SUBSTANCE OVER

FROM IN THE APPLICATION OF

ACCOUNTING

ABSTRACT

The article 10 general of Accounting Standards for Enterprises-Basic Standards sets: ”Business transactions or events shall be in accordance with the economic substance of accounting recognition, measurement and reporting, should not only legal form of transactions or events based on.” This increase means that the new accounting standard accounting “substance over form”. Substance over form accounting is that the external form of transactions or events or human form and can not truly reflect its substance, so the accounting information as reflected in a transaction or event, transaction or event must be based on the substance and economic reality, according to their legal form of non-accounted for. In the accounting process, the principle of substance over form, mainly in accounting recognition, measurement，recording and reporting, etc. have different levels of expression. Therefore, the quality of accounting practitioners have high requirements, particularly the requirements of professional quality. Because the principle of substance over form in practice the use of a large extent depends on the accounting judgments and accounting staff. The level of professional ability to judge a direct impact on the level.

KEY WORDS substance; form; accounting confirmation; accounting measurement; accounting rep

II

目 录

摘 要 .............................................................................................................................................. I ABSTRACT ................................................................................................................................... II 前 言 ............................................................................................................................................. 1 1实质重于形式原则在会计确认中的体现 ................................................................................... 1 1.1会计主体的确认 .................................................................................................................... 1 1.2资产和负债的确认 ................................................................................................................ 1 1.2.1资产的确认 ..................................................................................................................... 1 1.2.2负债的确认 ..................................................................................................................... 2 1.3收入和费用的确认 ................................................................................................................ 2 1.3.1收入的确认 ..................................................................................................................... 2 1.3.2借款费用的确认 ............................................................................................................. 2 1.4关联方关系的确定 ................................................................................................................ 3 2.实质重于形式原则在会计计量中的体现 .................................................................................. 3 2.1资产减值 ................................................................................................................................ 3 2.2长期股权投资 ........................................................................................................................ 4 2.3非货币资产交换中换入资产成本的确定 ............................................................................ 4 2.3.1具有商业实质的非货币资产交换的会计核算 ............................................................. 4 2.3.2不具有商业实质的非货币性资产交换的会计核算 ..................................................... 5 3实质重于形式原则在会计记录及会计报告中的体现 ............................................................... 5 3.1关账户调整 ............................................................................................................................ 5 3.2或有事项 ................................................................................................................................ 6 3.3合并会计报表 ........................................................................................................................ 6 3.4资产负债表日后事项的处理 ................................................................................................ 7 4结论 ............................................................................................................................................... 7 参考文献 ......................................................................................................................................... 8