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論實質重于形式原則及其在會計實務中的應用

時間:2019-04-08 10:14來源:畢業論文
通過系統的研究實質重于形式會計原則,不但可以為構建我國財務會計概念框架,完善我國會計準則體系提供幫助,還可以在實現我國會計準則的國際趨同過程,諸如在制定準則過程中

摘要:自從1997年實質重于形式原則被寫入我國核算原則以來,這一原則便得到了我國眾多會計理論界和會計實務工作者的普遍認可及運用。近幾年來,我國在對上市公司的某些重大案例進行判斷時,也多次運用了實質重于形式原則,從而使得可能發生的經濟損失得以及時的挽回,實質重于形式原則為原本的會計原則添加了更加嚴謹的描述,使得會計準則更加的嚴謹。所以研究實質重于形式原則,對于進一步理解會計原則的精髓大有裨益;不僅如此,通過系統的研究實質重于形式會計原則,不但可以為構建我國財務會計概念框架,完善我國會計準則體系提供幫助,還可以在實現我國會計準則的國際趨同過程,諸如在制定準則過程中的行文用語、概念涵義,審計風險的防范等,提供許多的借鑒和參考。此外,研究實質重于形式會計原則在實務中的應用,將有助于提升我國會計人員的職業判斷能力。34394
畢業論文關鍵詞:實質重于形式原則;會計準則;職業判斷;會計實務
Theory of substance over form principle and its application in accounting practice
Abstract:Since 1997 since the substance over form principle are written to the our country accounting principle, this principle has received numerous accounting theory and accounting practice workers in our country the common recognition and application. In recent years, some major cases of listed companies in China to judge, also used many times, the principle of substance over form, making the possibility of economic loss to timely recover, substance over form principle for the original accounting principle adds more rigorous description, make accounting standards more rigorous. So the substance over form principle, to further understand the essence of accounting principles is beneficial; Not only that, substance over form accounting principles through the study of the system, not only can to build our country's financial accounting conceptual framework, help to perfect our system of accounting standards, can also in the implementation process of the international convergence of accounting standards in our country, such as in terms of standards in the process of writing, concept, connotation, audit risk prevention, etc., to provide a lot of reference and reference. In addition, the substance over form the application of accounting principles in practice, will help promoting our country’s accounting personnel professional judgment ability. 源¥自%六:維;論-文'網=www.aftnzs.live
Key words: Substance over form,Accounting Standards,
Professional judgment,Accounting practice
目錄
緒論    1
一、實質重于形式原則概述    2
(一)實質重于形式原則的定義    2
(二)實質重于形式原則的重要性    2
     1、實質重于形式原則對于會計準則本身的重要性.2
     2、實質重于形式原則對于市場經濟秩序的重要性.2
     3、實質重于形式原則對于數字的界定的重要性..2
二、實質重于形式原則在會計實務中的具體體現    4
(一)在固定資產核算中的應用    4
     1、企業外購固定資產.4
     2、自行建造固定資產.4
     3、融資租賃固定資產.4
(二)在無形資產核算中的應用    4
(三)在商品銷售收入核算中的應用    5
(四)在售后回購業務核算中的應用.5
 (五) 在售后租回業務核算中的用.6
三、案例分析    7
    (一)案例背景..7
    (二)案例判決..7
    (三)案情分析..8 論實質重于形式原則及其在會計實務中的應用:http://www.aftnzs.live/kuaiji/20190408/31876.html
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