白彩霞毕业论文白彩霞毕业论文.doc

本科生毕业论文 濮阳致远公司对实质重于形式会计原则的应用分析 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2011年5月30日 摘 要 实质重于形式原则是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据。众所周知，在实际工作中，交易或事项的外在形式或人为形式并不能完全真实地反映其实质内容。所以会计信息反映的交易或事项，必须根据交易或事项的实质和经济现实，而不是根据它们的法律形式进行核算。在必威体育精装版的《企业会计准则—基本准则 本文以濮阳致远房地产公司为研究对象，通过案例研究的方法，分析发现目前致远公司对实质重于形式原则的具体运用出现了许多主要问题，并通过具体事实说明公司运用该原则时出现的一些问题的主要原因，而且针对这些问题提出个人改进建议。通过对出现的问题及其原因的分析解剖也说明致远公司应该从各方面加强对实质重于形式原则的重视与应用。 关键词：实质重于形式；经济实质 ；职业判断 Abstract Essence of the above principles is a form of enterprise which shall deal with matters of substance or economic accounting, and should not only in accordance with the law as an accounting basis. In actual work, or the external form, or human form cant quite a true reflection of its contents. So the accountant or to reflect the trading information, which must be based on business or the physical and economic reality, not in accordance with the law to accounting. This is also the implementation to form in the accounting system of expression. Substance to form that when dealing in matters of substance or economy and manifestation are not incompatible accounting personnel who shall have better professional judgment, and conduct accounting economic reality, to ensure the reliability of accounting information. This paper takes the real estate companies of Zhiyuan in Puyang for an example to find the distance of substance to the principles form the concrete application of emergence of many major problems through the case study. And by the fact that the company to apply the principle of questions occur when the main reason for the questions, and propose personal suggestions. By analysising problems, and the reasons for the analysis of an autopsy of Zhiyuan ,it would show a company should be far from the ways to strengthen the essence of the above principles and application forms . Key Words: Substance over form principle;Economic substance;Professional judgment 目 录 引 言 1 一、实质重于形式原则的基本理论阐述