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1、青島理工大學(xué)畢業(yè)設(shè)計（論文）用紙摘要由于會計標(biāo)準(zhǔn)日趨國際化，企業(yè)的組織形式和業(yè)務(wù)越來越復(fù)雜，會計對象的不確定性增加，這就要求把實質(zhì)原則會計實務(wù)正確的應(yīng)用到企業(yè)會計實踐中。本文將針對實質(zhì)重于形式原則在會計實務(wù)中的應(yīng)用這一問題進行討論。問題主要包括以下四個方面：關(guān)于實質(zhì)重于形式原則概述，實質(zhì)重于形式原則在會計實務(wù)中的應(yīng)用，原則在該物質(zhì)的缺陷，建議在形成正確的應(yīng)用物質(zhì)的原則。其中，本文將重點對實質(zhì)重于形式原則在會計實務(wù)中的應(yīng)用，主要體現(xiàn)在會計確認(rèn)、會計計量和會計報告三個方面。在會計確認(rèn)主要歸納了三個要素，資產(chǎn)、負(fù)債和收入;主要分布探討了資產(chǎn)減值會計計量、
2、非貨幣性資產(chǎn)交換、資產(chǎn)的成本計量的長期股權(quán)投資;會計報告主要從資產(chǎn)負(fù)債表日后事項，合并會計報表，每股收益來自三個方面。通過以上內(nèi)容的研究，發(fā)現(xiàn)該物質(zhì)的形成原理和缺點提出了相關(guān)的建議。通過本文的討論，最后得出的結(jié)論是只有堅持實質(zhì)重于形式的原則，掌握交易和事件的性質(zhì)，會計活動進行測試貿(mào)易創(chuàng)新和時代的變化，真正的、永恒的新鮮活力。關(guān)鍵字會計實務(wù)；會計實質(zhì)；會計形式；應(yīng)用22青島理工大學(xué)畢業(yè)設(shè)計（論文）用紙ABSTRACTBecauseoftheinternationalizationofaccountingstandards,theorganizatio
3、nformandbusinessofenterprisesarebecomingmoreandmorecomplex,andtheuncertaintyofaccountingobjectsisincreasing.Thisrequiresthecorrectapplicationoftheprincipleofsubstantivetaxation,accountingpracticetoenterprises.Thisarticlewilldiscusstheapplicationoftheprincipleofsubstanceoverfor
4、minaccountingpractice.Themainproblemsincludethefollowingfouraspects:theoverviewabouttheprincipleofsubstanceoverform,substanceoverformprincipleintheaccountingpracticeintheapplicationoftheprincipleofdefectsinthematerial,intheformofmattersuggestcorrectprinciples.Amongthem,thisart
5、iclewillfocusontheapplicationoftheprincipleofsubstanceoverforminaccountingpractice,mainlyreflectedinaccountingrecognition,accountingmeasurementandaccountingreportsinthreeaspects.Inaccountingmainlydiscussesthreeelements,assets,liabilitiesandincomedistribution;mainlydiscussesthe
6、costofthelong-termequityinvestmentimpairmentofassets,measurementoftheexchangeofnonmonetaryassets,assets;accountingreportmainlyfromthedateofthebalancesheetafteritems,consolidatedaccountingstatements,earningspersharefromthreeaspects.Throughtheaboveresearch,itisfoundthattheformat
7、ionoftheprincipleandshortcomingsoftherelevantrecommendations.Thispaperconcludesthatonlybyadheringtotheprincipleofsubstanceoverform,graspthenatureoftransactionsandevents,accountingactivitieschangetesttradeinnovationandtimes,realandeternalfreshvitality.KEYWORDS:Accountingpractic
8、e;accountingessence;accountingform;application22青島理工大學(xué)畢業(yè)設(shè)計（論文
