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《The Theory and Practice of Finance and Economics》 2002-04
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A Study on the Principle of Substance over Form

Wan Yuxun (College of Accounting, Hunan University,Changsha, 410079)  
Substance over form principle is one of newly presented accounting principles in 《Accounting System of Business Enterprises》.It has been widely used in accounting practices. We should make sure of its presence at accounting theory and practice when standardizing the accounting practice with this principle.
【CateGory Index】: F230
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【References】
Chinese Journal Full-text Database 1 Hits
1 WAN Yu-xun1,CHEN Bo2,HU Wei3 (1.College of Accounting,Hunan University,Changsha,Hunan410079;2.State-Owned Assets Supervision and Administration Commission of Hunan Province,Changsha,Hunan410007;3.Hunan State Administration of Taxation,Changsha,Hunan,410007);An Empirical Research of Correlation Value of Accounting Earnings and Cash Flows——Evidences from Shanghai & Shenzhen Stock Markets[J];The Theory and Practice of Finance and Economics;2007-03
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 SHUN Zheng~1,ZHU Guo-hong~2(1.Research Institute of Accounting and Finance,Shanghai University of Financeand Economics,Shanghai 200433;2.Department of Accounting and Finance,Shanghai Jiaotong University,Shanghai 200052,China);The Transformation of Financial Accounting Conceptual Framework: Conflicts and Relaxations——On The Basic Standard's Revision and The Construction of Its Supporting System[J];The Study of Finance and Economics;2005-11
2 Fei Lunsu (Wuhan University of Technology, Wuhan, Hubei 430070);Reflection on Several problems of the Qualitative Characteristics of Accounting Information[J];Communication of Finance and Accounting(Academy Version);2006-03
3 Yang Xiaohong Wang Wenzhe Zhu Weiyi (Luoyang University,Luoyang,Henan 471023; Guangdong Regulatory Bureau of CSRC,Guangzhou,Guangdong 510120);Application Analysis of Substance over Form Principle——the Weapon of Eliminating Related Party Transactions Unrelated[J];Communication of Finance and Accounting(Academy Version);2007-07
4 PENG Yu-long(Shanghai University of Finance and Economics,Shanghai 200439);Constructing Chinese Concepts Framework of Financial Accounting──A Review of "Accounting Standards for Business Enterprises──Basic Standard"(Exposure Draft)[J];The Theory and Practice of Finance and Economics;2005-06
5 HU Jing-bo,LIU Jin-ping(School of Business,Northeast Normal University,Changchun 130117,China);The Harmonization and Utilization of Discretion Principle and Essence Greater than Form Principle——From the Angle of Ending Inventory Valuation in New Enterprise Accounting Standards[J];Journal of Northeast Normal University(Philosophy and Social Sciences);2007-06
6 CHEN Shou, TANG An-ping (School of Business Administration, Hunan University, Changsha 410082,China);Effect of Earnings Quality on Stock Returns[J];Journal of Hunan University(Social Science);2005-02
7 ZHU Qing-xian(Jiangsu Vocational and Technical Institute of Economics and Commerce,Nanjing 211168,Jiangsu,China);On the Accounting Problems of the Derived Financial Tools[J];Journal of Jiangsu Vocational and Technical Institute of Economics and Commerce;2006-02
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9 Ge Jiashu;The Process of Establishing Chinese CF may be Devided into Two Steps[J];Accounting Research;2005-06
10 QIU Dong-fang , NING Xuan-xi (School of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 210029,China);Application of Substance over Form Principle to Independent Audit in China[J];Economy & Audit Study;2004-03
【Secondary References】
Chinese Journal Full-text Database 6 Hits
1 Xu Jingchang Hu Wenlong (School of Business, Renmin University of China, Beijing 100872);The Value-relevance of Financial Information of Operation Ability:Evidence from the Listed Companies of Real Estate[J];Communication of Finance and Accounting;2009-09
2 WAN Yu-xun,ZHU Bin (School of Accounting,Hunan University,Changsha,Hunan 410079,China);Research on Risk Assessment of Major Material Misstatement Based on Informational Entropy[J];The Theory and Practice of Finance and Economics;2008-03
3 WANG Chun-feng,ZHOU Min,FANG Zhen-ming(Financial Engineering Research Center,School of Management,Tianjin University,Tianjin 300072,China);The Effect of Information Content of Cash Flow and Earning on Informed Trading——Empirical Study Based on Chinese Listed Companies[J];Systems Engineering;2009-03
4 Gao Ruoran Liu Yue Yang Jingyi;An Empirical Research on Relationship between Accounting Information and Excess Stock Returns[J];Journal of Shanghai Finance University;2008-01
5 XU Shu-guo(School of Management,Hubei University of Technology,Wuhan 430068,China);Empirical Research on the Relationship Financial Report Readability and the Stock Price[J];Journal of Hubei University of Technology;2010-03
6 YE Zhi-feng,HU Yu-ming(Department of Finance,Guangxi University of Technology,Liuzhou 545006,China);Do Banks Effectively Discern Companies' Accounting Frauds?——A Perspective of Bank Debt Default of Chinese Listed Companies[J];Journal of Audit & Economics;2009-02
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