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摘要：就现在来看，市场经济的发展日趋多样化，经济形势越来越复杂，相关法律法规并不能囊括全部经济事项的实质内容，倘若在进行经济活动时，其内在实质和法律形式存在出入，为了使会计核算能够为经济事实服务，那么企业在进行会计处理的过程中，应该遵循实质重于形式的原则，根据经济活动的实质进行会计处理，而不是将其法律形式作为主要依据。实质重于形式原则的强调和应用是我国会计改革发展的必然结果，意着我国会计制度越来越和国际标准接轨，越来越标准，对于我国会计理论的发展做出了突出的贡献，能够使我国企业在进行会计处理时更加方便。本文的主要目的就是深入了解实质重于形式原则的实质，并以此为基础，对其必要性和意义进行了分析，并理清了实质重于形式原则和其他会计原则之间的关系，重点研究的是我国在会计核算的过程中对此原则的应用，最后提出了在应用实质重于形式原则的过程中遇到的问题，且得到了相应的对策。41577
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毕业论文关键词：实质；形式；实质重于形式；会计准则
Discussion on Application of Substance over Form Principle in Accounting
Abstract: Under the persity and complexity of the market economy, the existing law and regulation are not enough to describe the content of all economic matters. When legal form showed by economic matter is not consistent with internal economic substance, enterprise should conduct accounting recognition, measurement and reporting in accordance with the economic substance of the transaction or event and not only be based on the legal form of transaction or event to ensure that the accounting information is in line with the objective economic fact. That is, accounting needs to follow the principle of substance over form. Emphasis and application on the principle of substance over form is the inevitable result of the accounting reform and development in China, which means our country's accounting system has taken an important step to the internationalization and standardization, not only has theoretical significance as a milestone but also strong practical significance. The purpose of this paper is to understand the principle of substance over form, analyze necessity and effect of implementing substance over form principle, expound the relationship between substance over form principle and other accounting principles, then focus on the specific application of substance over form principle in the accounting of China, finally present and analyze the problems existing in the application of the principle of substance over form and obtain the corresponding countermeasures.
Key word: substance; form; substance over form; accounting standard
目录
引言 1
一、实质重于形式原则的提出和内涵 2
（一）实质重于形式原则的提出 2
（二）实质重于形式原则的内涵 2
1、 实质重于形式中的“实质” 2
2、 实质重于形式中的“形式” 3
3、 实质重于形式中是一种优化选择 3
二、实施实质重于形式原则的必要性 3
（一）会计准则国际化趋势 3
（二）复杂化因素 4
1、 企业组织形式的复杂化 4
2、 企业经济业务的复杂化 4
（三）原有准则、制度存在缺陷 4
1、 会计制度的局限性 4
2、 社会关注提升 5
三、实施实质重于形式原则的作用 5
（一） 实质重于形式原则是对权责发生制原则的补充 5
（二） 实质重于形式原则是对一贯性原则的补充 5