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改革开放的深入发展,促进了企业的多样化发展,对企业的会计核算和信息披露等,提出了更高的要求。譬如业务开展的复杂化,增加了会计的不确定性,会计人员会计处理时,面对会计原则选择时无所适从。在我国加入WTO后提出国际惯例的真实会计信息之后,以及2006年财政部颁布《企业会计准则—具体准则》之后,都大量提出实质重于形式会计原则的应用。本文将在分析实质重于形式会计原则意义的基础上,结合新准则提出实质重于形式会计原则应用的若干启示。
The further development of reform and opening up has promoted the diversified development of enterprises and put forward higher requirements on the accounting and information disclosure of enterprises. For example, the complexity of business development increases the uncertainty of accounting. When accountants handle accounting matters, they are confused when facing the choice of accounting principles. After China’s accession to the WTO put forward the true accounting information of international practice and the promulgation of the “Accounting Standards for Business Enterprises - Specific Standards” issued by the Ministry of Finance in 2006, a large number of applications of substance over formal accounting principles were put forward. Based on the analysis of the significance of substance in the principle of formal accounting and the combination of the new standards, this article will put forward some enlightenments on the application of the principle of substance over the principle of formal accounting.