摘要
新颁布的《企业会计准则》借鉴国际会计惯例,在会计信息质量要求中增加实质重于形式原则,是健全中国会计核算体系的重大举措。指出强化实质重于形式原则的意义,探讨实质重于形式原则在新《企业会计准则》中的应用及需注意的问题。
Drawing on the international accounting practice, the newly promulgated ＂Accounting Standard for Business Enterprises＂ increased substance over form principle in the requests of accounting in：formation quality. It is a significant measure which improves accounting system in China. The paper pointed out the significance of strengthening the principle of substance over form, discussed how to apply it in the new ＂Enterprise Accounting Standards＂ and the problem in the application which should be paid attention.
出处
《大连海事大学学报（社会科学版）》
2009年第4期99-101,共3页
Journal of Dalian Maritime University(Social Science Edition)
关键词
实质重于形式
会计准则
职业判断
substance over form
accounting standards
determined occupation
