The conceptual and archival research in regards to "the substance over form" of accounting information.

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This research strives to achieve the optimal design for a corporate information disclosure system from the aspect of 'the substance over form.' The four-sub system, such as financial information, non-financial information, internal control, and audit, which construct the corporate disclosure system, are connected mutually and complemented together. These four sub systems unite in an attempt to build up a practical corporate disclosure and work as one. This research has specified the significance of the comprehensive, synthetic corporate disclosure system, which considers the cost-benefit analysis. The cost-benefit analysis represents the philosophical optimization between corporate managers and information users.