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一、書籍
(一)中文
1.何培生，民法總則詳論，台北：大中國圖書公司，民49.年。
2.劉得意，民法總則，台北：大中國圖書公司，民64.年。
3.丁人，西洋初期會計史，台北：幼獅書店，民57.年初版。
4.楊建華，商事法論，台北，自印，三民總經銷，民66.年。
5.施建生，經濟學原理，台北，自印，五版。
6.高造都，中級會計學C，台北，自印。
7.高造都，中級會計學D，台北，自印。
8.武憶舟，公司法論，自印，三版修訂本。
9.鄭丁旺，中級會計學（上册），自印，民69.年。
10. Walter B. Meigs & A.N. Mosich原著，高松譯，中級會計學，自印，天一圖書公司總經銷。民63.年。
11. Harold Koontz & Cyril O'Donnell原著，李裕昆，茅及銓.....等譯，管理學通論，中華企業管理發展中心印行，64.年八版。
12. Eric L. Kohler原著，龍毓聃譯，會計辭典，台北：三民書局，民66.年。
(二)西文
1. A. C. Littleton, Accounting Evolution to 1900,台北：開發圖書公司翻印。
2. Eldon S. Hendrikson, Accounting Theory.
3. William Andrew Paton, Accounting Theory, New York: The Ronald Press Company.
4. William J. Vatter, The Fund Theory of Accounting and It’s Implications for Financial Reports.(Chicago: The University of Chicago Press).
5. Stewart Kyd, A Treative on the Law of Corporations (London: J. Butterwoth Fleet-Street).
6. Robert S. Stevens, Handbook on the Law of Private Corporations, (St. Paul: West Publishing Co.).
7. John Dewey, Philosophy and Civilizations (New York: Minton Belch and Company).
8. James Kent, Commentaries on American Law,(Boston: Little Brown and Company)
9. Henry O. Taylor, A Treatise on the Law of Private Corporations (New York: The Banks Law Publishing Co.)
10. Mary Tean Bowman and George Leland Bach, Economic Analysis Public Policy, (New York: Prentice Hall Inc.)
11. John Bates Clark, Essential of Economic Theory. (New York: The Macmillam Company.)
12. Herbert Von Beckerath, Modern Industrial Organization , (New York: McGram-Hill Book Company Inc.)
13. John S. Canning, The Economics of Accountancy, (New York: The Nonald Press Company.)
14. Glen A Welsch, Charles T. Zlatkorich & Watler T. Harrison Jr., Intermediate Accounting, 天一圖書公司翻印。
15. Paton & Littleton, An Introduction to Corporate Accounting Standards, AAA.
16. W. A. Paton & W. A. Jr. Paton, Corporation Accounts and Statement (New York: The Macmillam Company.)
17. Irving Fisher, The Theory of Interest, (New York: The Macmillam Company.)
18. Perry Mason and Sideny Davison, Fundamentals of Accounting, (Brooklyn: The Foundation Press, Inc..)

二、期刊
1.薛平山，從控制論母公司對子公司的責任，政大法學評論13.期，65.年2.月。
2.劉興善，論公司人格之否認，政大法學評論18期，67.年10.月。
3. George R. Husband, The Entity Concept in Accounting, Accounting Review (October, 1954).
4. Robert P. Sprouse, The Significance of the Concept of the Corporation in Accounting Analyses, Accounting Review (July, 1957).
5. Adolph A. Berle Jr., The Theory of Enterprise Entity, Columbia Law Review (April 1947).
6. Albert G. Hart, Anticipation, Planning and Business Cycle, The Quarterly Journal of Economics (Feb. 1937).
7. Robert A. Gordon, Stockholdings of Officers and Directors in American, The Quarterly Journal of Economics (August, 1936).
8. George R. Husband, The Corporate-Entity Fiction and Accounting Theory, Accounting Review (September, 1938).
9. Suojanen Waino W., Accounting Theory and the Large Corporation, Accounting Review (July, 1954).
10. APB Opinion No.26, Early Extinguishment of Pebt.
11. FASB Statement No.4, Reporting gains and losses from extinguishment of debt.