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为适应市场经济发展和国际经济一体化进程的需要,新《企业会计制度》提出了实质重于形式原则。本文在充分分析这一原则涵义的基础上,叙述了实质重于形式原则在我国财务会计中的重要运用。
In order to meet the needs of the development of market economy and the process of international economic integration, the new “Accounting System for Business Enterprises” put forward the principle of substance over form. Based on the full analysis of the connotation of this principle, this article narrates the important application of the principle of substance over form in our country’s financial accounting.