摘要
实质重于形式 ,作为《企业会计制度》新提出的会计核算基本原则 ,已客观存在于财务会计的实务处理程序和方法之中。明确其在会计理论和实务中的体现 ,有利于把握原则的内涵 ,进一步运用该原则规范会计实务操作。
Substance over form principle is one of newly presented accounting principles in 《Accounting System of Business Enterprises》.It has been widely used in accounting practices. We should make sure of its presence at accounting theory and practice when standardizing the accounting practice with this principle.
出处
《财经理论与实践》
北大核心
2002年第4期68-70,共3页
The Theory and Practice of Finance and Economics
