英语翻译2011年,是”十二五”规划的开局之年,是我国经济转型发展的关键一年.虚假、不可靠的会计信息已直接影响到人们对社会经济生活的信任度,对经济的健康发展造成了严重损害.坚持在会计实务中合理、规范、与时俱进的运用实质重于形式原则,是会计信息真实、可靠的重要保障.基于当前经济发展的实际,会计发展的现状,本文从”实质重于形式”原则的基本原理概述入手,再结合典型的实例分类阐述了实质重于形式原则在会计实务中的具体应用.使实质重于形式原则能更好的贯穿于会计实务的各个环节.文章最后从实践出发得出实质重于形式原则在运用过程中中的启示.

2011, is "1025" planning to start the year of China's economic transformation is the key to the development of a year. False and unreliable accounting information has affect people's social and economic life security, to the healthy economic development caused serious damage. Insist in accountant solid wu reasonable, norms, advancing with The Times using essence heavier than form principle, accounting information is true, reliable important guarantee.
Based on the current economic development, the actual situation of accounting development, this paper focuses on forms from the "essence of basic principles outlined" principle of typical examples, combine classification expounds essence form principle in accounting practice on the specific application. Make substantial heavier than form principle can better perforative in accounting practice every section. Finally, the article obtained from the practice of substantial heavier than form principle in the application process of enlightenment.

2011,is "1025" planning to start the year of China's economic transformation is the key to the development of a year.False and unreliable accounting information has affect people's social and economic...