摘要
固定资产的"入账关"如果不能做好,会形成会计信息的失真。"实质重于形式"原则要求在会计确认中不拘泥于经济交易事项的法律形式而关注于其经济实质,应该以更能提高会计资料的质量,提供可靠的信息作为判断和抉择的标准。因此,本文提出,按照"实质重于形式"的原则,改革高校固定资产入账价值的规定,改革高校固定资产入账核算办法,和高校财务会计制度中的固定资产的计价方法。
To enter the fixed assets into an management of the fixed assets well. If the account, which is the very first step of doing the overall ＂entry of the account＂ of fixed assets is not well donel the ccounting information will be distorted. The principle of ＂Substance over form＂ requires it dose not get bogged down in the confirmation of accounting of the many legal forms of econemic trades but its economic essence. What we should do is to improve the quality of the accounting information and pay more attention to the economic essence. So that we can offer reliable information as the standards for judging and choices, Therefore, in this paper, according to the principle of ＂substance over form＂ we can reform the regulation of the fixed asset of entry value in colleges and universities; reform the cost calculating accounting methods of the fixed assets and the pricing methods of the fixed assets in the financial accounting system in colleges universities.
出处
《云南农业大学学报（社会科学版）》
2012年第4期57-60,共4页
Journal of Yunnan Agricultural University(Social Science)
关键词
实质重于形式
固定资产
管理
substance over form
the fixed assets
management
