| "实质重于形式"原则的忽视 |
| |
| 引用本文： | 杨朝晖. "实质重于形式"原则的忽视[J]. 西昌学院学报(自然科学版), 2005, 19(4): 126-127 |
| |
| 作者姓名： | 杨朝晖 |
| |
| 作者单位： | 西昌学院,中文系,四川,西昌,615022 |
| |
| 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。
|
| 关 键 词： | 验资 实质 形式 原则 忽视 |
| 文章编号： | 1673-1891（2005）04-0126-02 |
| 收稿时间： | 2005-10-18 |
| 修稿时间： | 2005-10-18 |
On the Ignorance of the Principle of "Essence is More Important than Form" |
| |
| YANG Zhao-hui. On the Ignorance of the Principle of "Essence is More Important than Form"[J]. Journal of Xichang College, 2005, 19(4): 126-127 |
| |
| Authors: | YANG Zhao-hui |
| |
| Affiliation: | Xichang College, Xichang 615022, Sichuan |
| |
| Abstract: | 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. |
| |
| Keywords: | Examine capita Essence Form Principle Ignorance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《西昌学院学报(自然科学版)》浏览原始摘要信息 |
|
点击此处可从《西昌学院学报(自然科学版)》下载全文 |
