... Legal Form of Enterprise 企业法律形式 Enterprise Legal Form 企业法律形态 substance over legal form principle 实质性原则 ...
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An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.
企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
The reason is that, from the point of view of international companies using such technologies that will form the legal right to remain in the control of the international enterprise.
原因在于，从国际企业的角度考虑，采用这种形式会把这类技术法律上的控制权留在国际企业内部。
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