阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。

States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.

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如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。

How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.

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最后提出，完善上市公司治理结构、改进传统会计模式、完善财务信息披露制度三个方面的政策建议。

Finally the study puts forward 3 policy recommendations: making better governance structure, improving traditional accounting model, improving disclosure system of financial information.

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