英语翻译摘 要实质重于形式原则在会计核算中应用的相当广泛.它涉及财务会计运行的每一环节.是现行企业会计准则相对于企业会计制度的一个重大突破.我国《企业会计准则》第六十条规定

英语翻译摘 要实质重于形式原则在会计核算中应用的相当广泛.它涉及财务会计运行的每一环节.是现行企业会计准则相对于企业会计制度的一个重大突破.我国《企业会计准则》第六十条规定
英语翻译
摘 要
实质重于形式原则在会计核算中应用的相当广泛.它涉及财务会计运行的每一环节.是现行企业会计准则相对于企业会计制度的一个重大突破.我国《企业会计准则》第六十条规定:企业应当按照交易或者事项的经济实质进行会计确认、计量和报告,不应该仅以交易或者事项的法律形式为依据.实质重于形式原则对规范会计核算行为,真实、公允、完整地反映企业的财务状况、经营成果和现金流量,提高会计信息质量具有重要意义.本文共分为四大部分,首先,陈述了实质重于形式原则的概念以及产生与发展,阐述了其必要性；其次详细介绍了实质重于形式原则在资产、负债以及确认损益等会计核算中的具体运用；然后,就该原则在运用中存在的不足之处进行了阐述以及原因分析；最后,在此基础之上提出了解决实质重于形式在运用中存在问题的对策,提出了提高会计人员的职业判断能力和道德素质,综合全面使用各种会计核算原则,立足国情,遵循国际会计惯例等建议,以确保更好地规范我国企业会计核算行为,提高会计信息质量,推动会计国际协调,促进市场经济发展,提高我国企业的国际竞争力.
关键字：实质重于形式；会计核算；具体运用；经济实质

英语翻译摘 要实质重于形式原则在会计核算中应用的相当广泛.它涉及财务会计运行的每一环节.是现行企业会计准则相对于企业会计制度的一个重大突破.我国《企业会计准则》第六十条规定
Substance over form principle in the accounting application is quite extensive.It involves financial accounting operation of each link.Is the current accounting standard for business enterprises relative to the enterprise accounting system of a major breakthrough.Our country "accounting standard for business enterprises" article 60 regulation:enterprise shall,in accordance with the economic substance of transactions or events on the accounting recognition,measurement and reporting,should not only based on the legal form of transactions or events.Substance over form principle to standardize the accounting behavior,true,fair,fully reflects the enterprise's financial position,operating results and cash flow,improve the quality of accounting information is of great significance.This article is divided into four parts,first of all,stated the concept of substance over form principle as well as the generation and development,expounds its necessity; Secondly introduced the principle of substance over form in the assets,liabilities,and confirm the concrete application in the profit and loss and other accounting; Then,the principle in the use of existing deficiencies were expounded and the reason analysis; Finally,on this basis puts forward the solution to the problem of substance over form in the use of countermeasures and Suggestions on raising the accounting personnel professional judgment ability and moral quality,comprehensive use of various accounting principles,based on national conditions,follow the international accounting practice and so on,in order to ensure better regulate our country enterprise accounting behavior,improve the quality of accounting information,promote the international accounting coordination,promote the development of market economy,improve the international competitiveness of China's enterprises.
Key words:substance over form; Accounting; Concrete application; Economic substance

Abstract

Substance over form in accounting principles applied quite widely . It involves every aspect of financial and accounting operations. That the existing accounting standards with ...

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Abstract

Substance over form in accounting principles applied quite widely . It involves every aspect of financial and accounting operations. That the existing accounting standards with respect to a major breakthrough in enterprise accounting system. China's " Enterprise Accounting Standards" Article 60 : Businesses should follow the economic substance of the transactions or matters of accounting recognition, measurement and reporting should not only legal form of the transaction or event basis . Substance over form principle of normative accounting behaviors , true, fair and complete picture of the financial position, operating results and cash flows of enterprises, improve the quality of accounting information is important. This paper is divided into four parts, the first , representations and the emergence and development of the concept of substance over form principle , explained its necessity ; followed by a detailed description of the substance over form principle in the accounting of assets, liabilities and the recognition of gains and losses , etc. specific application ; then , deficiencies exist in the use of such principles that were set forth and cause analysis ; Finally, on this basis proposed to solve problems of substance over form in the use of the measures proposed to improve accounting professional judgment and moral quality of personnel , comprehensive use of various accounting principles accounting, based on national conditions , follow the recommendations of international accounting practices , so as to ensure better accounting norms of corporate accounting behavior , improve the quality of accounting information , promote international harmonization of accounting , promote the development of market economy , improve the international competitiveness of Chinese enterprises .

Keywords: substance over form ; accounting ; specific use ; economic substance

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