实质重于形式原则的现实意义  

The Operation Significance of "Principle of Regarding Substantiality more Important than Formality"

作　　者：杨玫[1] 

机构地区：[1]华能国际山东分公司,济南250002

出　　处：《山东行政学院山东省经济管理干部学院学报》2005年第1期94-96,共3页Journal of Shandong Administrative College and Shandong Economic Management Personnel College

摘　　要：实质重于形式原则是会计核算的一项基本原则,它不仅是马克思主义哲学原理的要求,更是市场经济和知识经济发展的需要。实质重于形式原则在会计实务中得到了广泛的应用:它贯穿会计运行的各个环节;它涉及企业内外部的各种经济事项;它还扩展到了与会计相关的各项业务中。The principle of regarding substantiality more important than formality (the ' PRSMITF ') is a basic rule in financial accountings. Presentation of the ' PRSMITF ' is not only a requirement in accordance with the principle of Marxist philosophy but also the needs for the development of market economy and intellectual economy. Also, the ' PRSMITF ' has been widely used in corporate accounting practices by running through every links of accounting activities, stepping in every business matters inside and outside of an enterprise and expanding its influence into every business that concerns accountings. The ' PRSMITF ' plays a unique role in business activities engaged in an enterprise, or even in an industry and in a local region.

关 键 词：实质重于形式 会计信息 质量 

分 类 号：F230[经济管理—会计学]