实质重于形式原则在我国会计实务中的应用

XCLW11731  实质重于形式原则在我国会计实务中的应用  (字数：6694)

摘要

通过引用会计准则具体条例阐释实质重于形式原则的具体运用，并通过举例说明上市公司财务造假中对实质重于形式的滥用，并且运用分析方法总结实质重于形式原则运用中存在的问题即解决方法。

本文共分成五章。第一章导论，主要包括选题的目的和意义、国内外文献综述、研究内容；第二章为理论分析，介绍实质重于形式原则的内涵和与其他信息质量要求的关系；第三章为实质重于形式原则在企业会计准则中的应用及上市公司财务造假中的滥用；第四章为运用时存在的问题；第五章为解决措施。

 

关键词：实质重于形式   企业会计准则  经济实质  法律形式

Abstract

    This paper illustrates the application of this principle in Chinese accounting standard, and exemplifies the abuse of this principle in public companies. At last, this paper analyzes the problems during the application and concludes several ways to resolve these problems. It is hoped readers can have a systematic knowledge of substance over form through this paper and this paper is benefic to accounting practice.

    This paper includes five chapters. The first chapter is introduction, covering purposes and reasons of the topic, domestic and international literature review, and research content. The second chapter is theoretical analysis, including the connotation of substance over form and the relationship between this principle and other information quality requirements. The third chapter is the application of substance over form in accounting standard and the abuse of this principle in public companies, stating from accounting recognition, accounting measurement, accounting record and accounting reports. The fourth chapter is the problems during the application, such as easy to be avoided and abused, easy to be a tool of profit manipulation and easy to be overemphasized. The fifth chapter is the ways to resolve the problems, including insisting on the principle of moderate degree, improving comprehensive quality of accounting staff,  strengthening information disclosure of substance over form, and cultivating and fostering auditing awareness of  auditors to substance over form. 

   Key words: substance over form; Accounting Standards for Business Enterprises; economic substance; legal form  

目录

摘要 3

一、 导论 6

（一）选题目的和意义 6

（二）文献综述 6

二、实质重于形式原则的理论分析 6

（一）实质重于形式原则的内涵 6

     （二）实质重于形式原则与其他会计信息质量要求的关系. 7

三、实质重于形式原则在企业会计准则中的应用及上市公司财务造假中的滥用 7

（一）实质重于形式原则应用于会计确认 7

     （二）实质重于形式原则应用于会计计量 9

（三）实质重于形式原则应用于会计记录 9

     （四）实质重于形式原则应用于会计报告 9

四、解决措施 10

五、结论 10

参考文献 12

致谢 13