| 实质重于形式原则在企业的运用分析 |
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| 引用本文： | 刘晨.实质重于形式原则在企业的运用分析[J].山东交通科技,2011(4). |
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| 作者姓名： | 刘晨 |
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| 作者单位： | 山东省公路建设(集团)有限公司; |
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| 摘 要： | 依据新的《企业会计准则》,从会计核算的确认、计量、记录和报告等方面分析了实质重于形式原则在会计实务中的运用及存在问题。
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| 关 键 词： | 实质重于形式原则 经济实质 法律形式 |
Analyze the principle of substance more important than modality are used in the enterprise |
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| LIU Chen.Analyze the principle of substance more important than modality are used in the enterprise[J].SHANDONG JIAOTONG KEJI,2011(4). |
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| Authors: | LIU Chen |
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| Institution: | LIU Chen (Shandong Highway Engineering Construction Group Co.,Ltd.,Shandong Jinan 250102 China) |
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| Abstract: | It is analysis the application and problem about the principle of substance more important than modality in the accounting practice,which from the accounting recognition,measurement,recording and reporting. |
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| Keywords: | Substance Over Form Economic substance Legal form |
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