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2006年颁布的《企业会计准则》中,进一步强调了实质重于形式这一原则的重要性。新准则对实质重于形式的进一步强调和运用,在一定程度上,势必加强对会计人员职业判断和综合素质的要求。结合新准则通过列举实质重于形式在实务中的具体运用和体现,探讨其在实务中的职业判断。
The promulgation of the “Accounting Standards for Business Enterprises” in 2006 further emphasized the importance of the principle of substance over form. To a certain extent, the new standard emphasizes and applies the essence heavier than the formality, so it is bound to strengthen the requirements of occupational judgment and overall quality of accountants. Combining the new guidelines with the concrete application and embodiment of substance-based forms in practice, we explore their professional judgment in practice.