实质重于形式的会计原则在我国会计实务中的应用.doc

分类号密级
U D C 编号
本科毕业论文(设计)
题目实质重于形式的会计原则在我国会计实务中的应用
系别
专业名称会计(注册会计师方向)
年级
学生姓名
学号
指导教师
二0一0年十一月
摘要:“实质重于形式”是一项非常重要的会计原则。在世界经济全球化和经济活动频繁创新的现代会计社会里,这一会计原则受到世界上主要会计准则制定机构的一致推崇,成为研究的热点。经济现象越复杂,其表现的形式日趋多样化,从会计的职能来看,会计必须反映交易或事项的真实,保证会计核算信息与客观经济事实相符,同时也体现了对经济实质的尊重,而不是简单地依据法律形式。
2000年12月,财政部发布的《企业会计制度》中,首次正式提出“实质重于形式”的会计核算原则,这是继1992年发布的《企业会计准则》规定的12项会计核算原则后新增加的,它对规范单位会计行为标准,从事会计工作治理具有指导意义。
本文结合当前经济形势分析实质重于形式的会计原则在我国的运用,分别从实质重于形式的会计原则在我国运用的现状;在我国运用中存在的问题及解决对策;对实质重于形式的会计原则在我国会计实务中的具体应用展开了说明。
本文创新主要体现在结合当今经济发展状况,深入剖析实质重于形式的会计原则在我国运用中存在的问题和面临障碍,提出了有针对性的解决对策。
关键词:会计准则;会计原则;实质;应用形式;
Abstract: "Substance over form" is a very important accounting principles. In the world of economic globalization and economic activities and innovative modern
accounting society, the accounting principles are the world's major accounting standard-setting bodies unanimous praise, e a research hotspot. The plex economic phenomena, their performance in the form of increasingly diverse, from an accounting point of view function, the accounting must reflect the actual transactions or events, to ensure that accounting information and the objective economic facts, but also reflects the economic substance of respect, not simply according to legal 2000, the Ministry of Finance issued the "Enterprise Accounting System", the first official presentation of the "substance over form" principle of accounting, which is following the 1992 release of "Enterprise Accounting Standards" under the principles of accounting 12 After the newly added unit of the accounting standards of conduct for its specification, in the accounting treatment of guiding significance.
This paper analyzes the current economic situation of substance over form in our application of accounting principles, respectively, from the substance over form accounting principles used in our current situation; in the use of the existing problems of and solutions; on substance over form GAAP accounting practices in China sta