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

本研究力求从“实质重于形式”的角度来实现公司信息披露制度的优化设计。构成公司信息披露体系的财务信息、非财务信息、内部控制、审计四个子系统相互联系、相辅相成。这四个子系统联合起来，试图建立一个实用的公司信息披露制度，并作为一个整体发挥作用。本研究明确了考虑成本收益分析的全面、综合的公司信息披露制度的意义。成本收益分析代表了企业管理者和信息使用者之间的哲学优化。

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.