一、各国会计准则对实质重于形式原则的内涵界定 (一)我国会计准则制度的规定《企业会计制度》将实质重于形式作为企业会计核算时应遵循的原则之一: “企业应当按照交易或事项的经济实质进行会计核算,而不应当仅仅按照它们的法律形式作为会计核算的依据”。 First, the national accounting standards for more than the content of the principle of the definition of the essence of (A) the provisions of our accounting standards system “Accounting System for Business” will be more emphasis on the form as a corporate accounting principles should be followed: “Enterprises should be in accordance with the transaction Or the economic substance of the matter, and should not be used solely as a basis for accounting in accordance with their legal form. ”