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摘要：自从1997年实质重于形式原则被写入我国核算原则以来，这一原则便得到了我国众多会计理论界和会计实务工作者的普遍认可及运用。近几年来，我国在对上市公司的某些重大案例进行判断时，也多次运用了实质重于形式原则,从而使得可能发生的经济损失得以及时的挽回，实质重于形式原则为原本的会计原则添加了更加严谨的描述，使得会计准则更加的严谨。所以研究实质重于形式原则，对于进一步理解会计原则的精髓大有裨益；不仅如此，通过系统的研究实质重于形式会计原则，不但可以为构建我国财务会计概念框架，完善我国会计准则体系提供帮助，还可以在实现我国会计准则的国际趋同过程，诸如在制定准则过程中的行文用语、概念涵义，审计风险的防范等，提供许多的借鉴和参考。此外，研究实质重于形式会计原则在实务中的应用，将有助于提升我国会计人员的职业判断能力。34394
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毕业论文关键词：实质重于形式原则；会计准则；职业判断；会计实务
Theory of substance over form principle and its application in accounting practice
Abstract：Since 1997 since the substance over form principle are written to the our country accounting principle, this principle has received numerous accounting theory and accounting practice workers in our country the common recognition and application. In recent years, some major cases of listed companies in China to judge, also used many times, the principle of substance over form, making the possibility of economic loss to timely recover, substance over form principle for the original accounting principle adds more rigorous description, make accounting standards more rigorous. So the substance over form principle, to further understand the essence of accounting principles is beneficial; Not only that, substance over form accounting principles through the study of the system, not only can to build our country's financial accounting conceptual framework, help to perfect our system of accounting standards, can also in the implementation process of the international convergence of accounting standards in our country, such as in terms of standards in the process of writing, concept, connotation, audit risk prevention, etc., to provide a lot of reference and reference. In addition, the substance over form the application of accounting principles in practice, will help promoting our country’s accounting personnel professional judgment ability.
Key words: Substance over form，Accounting Standards，
Professional judgment,Accounting practice
目录
绪论 1
一、实质重于形式原则概述 2
（一）实质重于形式原则的定义 2
（二）实质重于形式原则的重要性 2
1、实质重于形式原则对于会计准则本身的重要性.2
2、实质重于形式原则对于市场经济秩序的重要性.2
3、实质重于形式原则对于数字的界定的重要性..2
二、实质重于形式原则在会计实务中的具体体现 4
（一）在固定资产核算中的应用 4
1、企业外购固定资产.4
2、自行建造固定资产.4
3、融资租赁固定资产.4
（二）在无形资产核算中的应用 4
（三）在商品销售收入核算中的应用 5
（四）在售后回购业务核算中的应用.5
(五) 在售后租回业务核算中的用.6
三、案例分析 7
（一）案例背景..7
（二）案例判决..7
（三）案情分析..8