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.
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.
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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