实质重于形式在企业会计中的应用研究

实质重于形式在企业会计中的应用研究(论文11000字)
摘    要
   “实质重于形式”在会计变革中有很大的突破，对提高会计信息质量，规范会计行为，对真实的反映公司的财务信息有着非常重要的意义。“实质重于形式”原则在企业会计实务中的应用非常普遍，该原则也都适用于大多数企业的会计处理方式，并对企业经济交易和事项有所涉及。企业需要深层次的了解“实质重于形式”原则的本质，重视强化企业财务信息的质量要求，更加公允的反映企业的会计交易事项，使投资者对企业在财务和经营方面的前景更加有信心，使我国企业财务会计信息质量更加完整、准确，从而适应经济市场对财务会计信息的高要求以及经济全球化的发展。
    众所周知，会计是通过一系列的确认、计量和报告程序，为政府部门、投资者、债权人以及其他各个方面提供有关企业财务状况、经营成果和现金流量的重要信息，因此“实质重于形式”原则在会计实务中的应用非常重要及广泛，并在财务会计运行的每一个环节得到很好的体现，为企业及其他报告使用者据以经济决策提供依据。在会计确认、会计计量、会计记录等方面都不同程度体现出了“实质重于形式”的原则。
该文分析了“实质重于形式”原则对企业会计准则的影响，在企业会计中的应用，对会计原则的问题与对策。

关键词： 实质重于形式原则，会计准则，企业财务信息

Substance over form in the application of enterprise accounting research
ABSTRACT
"Substance over form" there is a big breakthrough in the accounting change, and to improve the quality of accounting information, standardize the accounting behavior, reflect the true financial information has very important significance. "Substance over form" principle in the application of enterprise accounting practice is very common, this principle is also suitable for most of the enterprise accounting treatment, and the enterprise economic transactions and events. Enterprises need to deep understand the essence of "substance over form" principle, attaches great importance to strengthen the enterprise's financial information quality requirements, more fair reflection of enterprise accounting transactions, make the investor to the enterprise in the financial and operational aspects of the prospects of more confident, make our country enterprise financial and accounting information quality more complete and accurate, thus to adapt to the market economy to the financial and accounting information of high demand and the development of economic globalization.
As is known to all, is through a series of accounting recognition, measurement and reporting procedures, for the government, investors, creditors and other aspects to provide relevant enterprise financial position, operating results and cash flow of important information, so the "substance over form" principle in accounting practice is very important and widely applied, and the operation of finance accounting in every link well, for the enterprise and other users report which provides the basis for economic decisions. In the accounting recognition, accounting measurement, accounting record reflects different level in such aspects as the principle of "substance over form".
This paper analyzes the principle of "substance over form" the impact on the accounting standard for business enterprises, in the application of enterprise accounting, problems and countermeasures of accounting principles.

KEYWORDS：substance over form principle, accounting standards, the enterprise financial information

目    录
引言    1
1 “实质重于形式”原则对企业新会计准则的影响    2
1.1 绪论    2
1.1.1 “实质重于形式”原则的含义及意义    2
1.1.2 “实质重于形式”原则的具体内容    2
1.1.3 企业新会计准则的特点    4
1.2 “实质重于形式”原则在新会计准则中的体现    4
1.2.1 收入确认方面的相关规定    4
1.2.2 融资租赁方面的相关规定    5
1.2.3 关于资产减值的相关规定    5
1.2.4 非货币性资产交换的相关规定    5
1.2.5 新准则对金融资产的相关规定    6
2 “实质重于形式”原则在企业会计中的应用    7
2.1 “实质重于形式”原则在会计实务中的具体应用    7
2.1.1 在会计确认上的应用    7
2.1.2 在会计计量上的应用    7
2.1.3 在会计记录上的应用    8
2.1.4 在会计报告上的应用    8
2.2 “实质重于形式”原则在会计核算中的应用    8
2.2.1 在经济交易事项方面的应用    8
2.2.2 选择会计政策方面的应用    9
2.2.3 会计信息披露方面的应用    9
3 正确运用“实质重于形式”原则的建议    11
3.1 提升会计人员专业素养，增强职业判断能力    11
3.2 与其他会计原则的妥善协调    11
3.3 加大对“实质重于形式”运用的监管力度    12
3.4 深化会计制度改革    12
4 “实质重于形式”原则运用中应注意的问题    13
4.1 把握好强调、运用该原则的尺度    13
4.2 综合运用所有会计核算原则    13
4.3 立足国情，遵循国际会计惯例    13
参考文献    14
后    记    16