在我国颁布的《企业会计制度》 中,实质重于形式原则处于重要地 位。它是我国十三项会计核算一般原 则中的重要组成部分。 一、实质重于形式在国际会计准 则中的应用 《国际会计准则2000》中指出:“信 息如果要想如实反映其所拟反映的交 易或其他事项,那就必须根据它们的 实质和经济现实,而不是仅仅根据它 In our country’s “Accounting System for Business Enterprises”, the principle of substance is more important than the principle of form is in an important position. It is an important part of the thirteen general principles of accounting in our country. I. The Application of Substantial Importance to Forms in International Accounting Standards The IAS 2000 states: "If the information is to faithfully reflect the transactions or other matters it intends to reflect, it must be based on their substantive and economic realities, Not just based on it