财政部发布的《企业会计制度》将实质重于形式明确为会计基本原则之一。大家普遍认为实质重于形式是协调国际会计准则的必然要求,是提高会计信息质量的重要条件。但有的人认为有了实质重于形式原则就可以完全杜绝会计信息失真,形式胜于实质原则已经彻底过时了,毫无价值。笔者对 The “Accounting System for Business Enterprises” promulgated by the Ministry of Finance will be one of the basic principles of accounting in which the substance is more important than the formal form. It is generally accepted that substance over form is an inevitable requirement for the coordination of international accounting standards and an important condition for improving the quality of accounting information. However, some people think that if the principle of substance is more important than the principle of form, the distortion of accounting information can be completely eliminated. The form is better than the principle of substance being completely obsolete and of no value. I right