“实质重于形式”原则的忽视  

On the Ignorance of the Principle of "Essence is More Important than Form"

作　　者：杨朝晖[1] 

机构地区：[1]西昌学院中文系,四川西昌615022

出　　处：《西昌学院学报（自然科学版）》2005年第4期126-127,共2页Journal of Xichang University(Natural Science Edition)

摘　　要：验资实例,指中国注册会计师验资实践中实际发生的例子。笔者试图选择一则典型的验资实例作一些探讨。认为“实质重于形式”这一公认会计原则在验资工作中未得到合理的运用。Examples of examining capital are living examples that happen during the Chinese certified public accountants practice of examining capital. The author tries to inquire into a typical case of examining capital and comes to conclusion that the established accounting principle of “Essence is more important than form” hasn＇t been utilized rationally in the work of examining capital.

关 键 词：验资 实质 形式 原则 忽视 

分 类 号：F235.99[经济管理—会计学]