实质重于形式(substance overform)原则的出现最早是在1970年10月美国注册会计师协会会计原则委员会发布的第2号说明书《构成企业财务报表之基本概念与会计原则》的第25段中,而且该原则也是会计信息质量的基本特征之一。诚然,依据法律形式可以建立会计活动,但仅仅以法律形式描绘 The substance overform principle first appeared in paragraph 25 of the “Statement of Basic Concepts and Accounting Principles That Compose an Enterprise’s Financial Statements” issued by the Accounting Principles Committee of the American Institute of Certified Public Accountants in October 1970, and This principle is also one of the basic characteristics of accounting information quality. Admittedly, accounting activities can be established on the basis of legal forms, but only in the form of law