| 实质重于形式原则在新会计准则中的应用 |
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| 引用本文： | 迟丽华,曹娜. 实质重于形式原则在新会计准则中的应用[J]. 大连海事大学学报(社会科学版), 2009, 8(4): 99-101 |
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| 作者姓名： | 迟丽华 曹娜 |
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| 作者单位： | 辽宁师范大学,会计系,辽宁,大连,116029 |
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| 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。
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| 关 键 词： | 实质重于形式 会计准则 职业判断 |
Application of substance over form principle in new accounting standards |
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| CHI Li-hua,CAO Na. Application of substance over form principle in new accounting standards[J]. Journal of Dalian Maritime University:Social Science Edition, 2009, 8(4): 99-101 |
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| Authors: | CHI Li-hua CAO Na |
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| Affiliation: | Accounting Dept.;Liaoning Normal Univ.;Dalian 116029;China |
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| Abstract: | Drawing on the international accounting practice,the newly promulgated Accounting Standard for Business Enterprises increased substance over form principle in the requests of accounting information 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. |
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| Keywords: | substance over form accounting standards determined occupation |
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