实质重于形式原则作为会计核算需要遵循的重要原则,不仅有利于保障会计信息的有效性与真实性,而且有利于规范会计行为,提升会计信息的质量,但在具体应用过程中还存在一些问题,因此本文主要就实质重于形式原则在会计实务中的应用进行了分析与探讨,并提出了几点策略。 The principle of substance over form is an important principle to be followed in accounting. It not only helps to ensure the validity and authenticity of accounting information, but also helps to regulate accounting behavior and enhance the quality of accounting information. However, there are still some problems in the concrete application process Therefore, this article mainly analyzes and discusses the application of the substance over the formal principle in accounting practice and puts forward some strategies.