期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：3
页码：156
DOI：10.5539/ijbm.v4n3p156
出版社：Canadian Center of Science and Education
摘要：Along with the coming of knowledge economic times, many enterprises form large groups by means of capital operations, including merger and purchase, reengineering, and stockholding. As a result, the relationships between enterprises tend to be more complex. Related parties and amounts of related transactions appear. For transactions or items that have inconsistent substances and forms, we must follow the substance-over-form convention in accounting. By this way, we can guarantee the quality of accounting information, regulate the accounting, and promote the development of market economy.
