近日读到中国公证协会副会长段伟在《中国公证》杂志2013年第7期发表的《公证撤销后被证文书效力问题的延伸解读》一文,十分赞同其中提到的一些观点,作者用公式化的方法来诠释公证书的形成过程更是让人眼前一亮。通过阅读这篇文章,笔者不由自主地发散思维,并借此机会梳理一下之前的思考,谈一些看法。一、当公证“合法性”原则面对“实质重于形式”原则“实质重于形式”原是财会行业的一项重要原则,我国《企业会计准则——基本准则》(财政部令第33号)第16条规定:“企业应当按照交易或者事项 Recently read the Chinese Notary Association, Vice President Duan Wei in the ”Chinese Notary“ magazine in 2013 No. 7 published ”notarized revocation of the effectiveness of documents after the issue of an extended reading,“ very much agree with some of the views mentioned, the author used Formulated methods to interpret the formation of notarized book is even more impressive. By reading this article, the author involuntarily divergent thinking, and take this opportunity to sort out the previous thinking, to talk about some ideas. First, when the notarization ”legality “ principle ”The principle of“ the substance is more than the form ”principle “ The essence is more important than the form ”was originally an important principle of the accounting profession, our“ Enterprise Accounting Standards - Basic Standards ” (Ministry of Finance Decree No. 33) Article 16: "The enterprise should follow the transaction or matter