| 实质重于形式原则的应用 |
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| 引用本文： | 马丽莹.实质重于形式原则的应用[J].大连民族学院学报,2003,5(2):29-31. |
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| 作者姓名： | 马丽莹 |
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| 作者单位： | 大连民族学院,经济管理系,辽宁,大连开发区,116600 |
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| 摘 要： | 为满足会计信息使用会计对会计信息高质量的要求，使会计信息更加可靠、相关，各国推行实质重于形式原则，我国《企业会计制度》将其作为会计核算的基本原则，结合《企业会计制度》说明实质重于形式原则在我国的具体运用，强调会计人员应具备良好的职业判断能力。
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| 关 键 词： | 企业会计制度 实质重于形式原则 相关性 可靠性 |
| 文章编号： | 1009-315X(2003)02-0029-03 |
| 修稿时间： | 2002年10月26 |
The Application of Substance over Form Principle |
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| MA Li-ying.The Application of Substance over Form Principle[J].Journal of Dalian Nationalities University,2003,5(2):29-31. |
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| Authors: | MA Li-ying |
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| Abstract: | In order to provide users with higher quality information, substance over form principle is used in the accounting information system of many different countries. This principle, which is considered the basic principle of the enterprise accounting in Enterprise Accounting System , makes the system more reliable and related. It shows very good practicality in China. It is emphasized that accountants should have perfect professional judgment. |
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| Keywords: | accounting system substance over form principle relation reliability |
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