浅谈实质重于形式原则的运用摘要由于会计准则越来越趋向国际化，企业的组织形式和业务越来越复杂，使得会计对象的不确定性增加，这就要求企业在会计实务操作中正确应用实质重于形式原则。自从2007年新企业会计准则施行以来，在提高了会计效率和会计信息质量的同时，也出现了一些利用准则的不完善进行灰色操作的现象，其中最受大众瞩目的准则之一便是本文要探讨的主角——“实质重于形式”。规范会计核算行为、公允反映企业财务状况，最终提高会计信息质量的一条重要途径就是合理运用实质重于形式原则。本文主要立足于新准则，结合具体业务处理进行案例分析，研究实质重于形式原则在具体经济活动中的应用情况及其给与我们的一些启示。关键字：实质重于形式；利弊分析；制衡与控制措施；Substanceoverformprinciple——Adouble-edgedswordoftheaccountingABSTRACTDuetotheinternationalizedaccountingprincipleandcomplexorganizationstructure,thecompanyisforcedtousethesubstanceoverformprincipletohandletheuncertainaccountingsubjects.January1st,2007,thenewAccountingStandardforBusinessEnterpriseshasbeenimplementedinlistedcompanies,improvingtheefficiencyofaccountingandthequalityofaccountinginformation.However,atthesametime,therearesomespeculationintheimperfectionsofaccountingstandards,oneofthemostpopularattentionisSubstanceoverFormprinciple,themaintopicofthispaper.Reasonableapplicationofsubstanceoverformprincipleisofgreatsignificanceinreflectingtheenterprise'sfinancialpositionandoperatingresultstrulyandcompletely,improvingthequalityofaccountinginformationandtheregulationofaccountingbehavior.Thispaperismainlybasedonthenewcriterion,meanwhile,combinedwiththespecificbusinessprocesstocarrythecasestudyanalysis.Finally,studytheuseofsubstanceoverformprincipleinthespecificeconomicactivitiesandgiveussomeinspiration.Keywords：SubstanceoverFormprinciple;Analysisoftheprosandcons;Balanceandcontrolmeasures；目录一、实质重于形式原则的概述............................................1（一）实质重于形式原则的概述...........................................1（一）实质重于形式原则的涵义...........................................1（二）实质重于形式原则产生的原因分析...................................11.真实性和合法性差异的存在...........................................12.会计准则及标准中难以消除的界限规定..................................23.特殊事项的客观存在................................................2（三）实质重于形式原则的意义...........................................21.实质重于形式原则是对权责发生制原则的补充.............................32.实质重于形式原则是对一贯性原则的补充................................33.实质重于形式原则和谨慎性原则相辅相承............................3二、实质重于形式原则在会计中的具体运用..............................4（一）融资租赁固定资产.................................................4（二）收入的确认.......................................................4（三）售后回购.........................................................4（四）售后租回.........................................................5（五）合并会计报表.....................................................5（六）关联方关系的判断.................................................5（七）应收债权的出售和融资.............................................6三、实质重于形式的缺陷及其根源.......................................6四、从具体事例看实质重于形式.........................................6（一）非货币资产交换中换入资产成本的确定...............................61.具有商业实质...
