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摘要：近年来，市场经济的快速发展，经济现象多样化和复杂的情况下表现出了很多的交易或事项的经济实质和法律法规的发展不一致，甚至出现分歧。为了使得会计信息真实可靠，与经济本质相符，一定要在会计核算时抓住本质。
本文从哲学依据入手，阐述实质与形式的内涵，通过综合中外学者的研究来概述实质重于形式原则的起源及研究现状；将实质重于形式原则研究的重点放在收入确认、融资租赁、关联方关系的判断以及合并方合并范围的确认上；同时提出这项原则在运用时出现的问题并提出对策；最后归纳总结出写这篇文章时遇到的问题。52340
总之，为了保证会计信息的真实，就必须使实质重于形式原则运用于整个会计环节，而对于会计人员的专业知识和职业道德教育是使得这项原则充分发挥其作用的基础。
毕业论文关键词：实质；形式；会计准则；运用
Analysis of the Application of the Principle of Substance over Form
ABSTRACT: In recent years, the rapid development of the market economy, economic persification and complexity of the cases showed a lot of transaction or event does not match the economic substance and the development of laws and regulations, even disagreement. In order to ensure consistent accounting information and economic nature, be sure to catch the essence of accounting.
Paper from philosophy according to starts with, described real and form of connotation, through integrated foreign scholars of research to overview substance over form principle of origin and the research status; will substance over form principle research of focus put in income confirmed, and financing rental associated party relationship of judge and merged party merged range of confirmed Shang; while proposed this items principles in using Shi appeared of problem and proposed countermeasures; Finally summarize problems you encounter when writing this article.
In short, in order to ensure that the accounting information true, substance over form principles must be applied to the entire accounting link for accountant's expertise and professional ethics education is the basis of this principle is fully to play its role.
Key Words: substance； form； accountings standards； use
目 录
摘要 I
ABSTRACT II
目录 III
一、引言 1
二、实质重于形式原则的概述及基础理论 2
（一）实质重于形式原则的概述 2
（二）实质重于形式原则的理论依据 2
（三）实质重于形式原则的意义 3
三、国内外研究回顾及评估 4
（一）国外研究现状 4
（二）国内研究现状 4
（三）研究现状评述 5
四、实质重于形式原则在会计中的具体运用 6
（一）收入的确认 6
（二）融资租赁 8
（三）关联方关系的判断 10
（四）合并报表合并范围的确定 11
五、实质重于形式原则在运用时存在的问题及对策 13
（一）会计核算中“实质与形式不相符”