Development of accounting and auditing systems in China
著者
書誌事項
Development of accounting and auditing systems in China
（The Chinese economy series）
Ashgate, c2001
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注記
Bibliography: p. 283-297
内容説明・目次
内容説明
With the increasing importance of the role of China in the international political and economic arena, Chinese accounting has attracted more foreign attention. Foreign investment has increased and many joint ventures and foreign companies have been set up in China. With the growth of the economy and the opening up of the Chinese market, accounting systems in China have been changing. The purpose of this book is to examine major events and reforms which occurred in Chinese accounting within this transformation period and then to assess critically the impact of politics, the economy and culture on the development of Chinese accounting.
目次
- Literature review
- development of the Chinese economy and accounting after the 1949 Revolution
- accounting standards and uniform accounting systems
- the accounting profession in China
- accounting education in China
- cost accounting in China
- the development of management accounting in China
- a survey of the application of Western management accounting in China
- empirical research factors influencing the development of Chinese accounting.
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