Perspectives on Accounting and Finance in China (Rle Accounting)

ISBN-13: 9780415834575 / Angielski / Twarda / 2013 / 382 str.

John Blake; Simon S. Gao

Opis

The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors.

Divided into four sections, the volume covers:

• Chinese perspectives on accounting
• the business and financial structure of China, including the re-emergence of a Chinese stock market
• the regulatory framework of accounting in China and comparisons with international accounting standards;
• the impact of current reforms in Chinese accounting practice
• the emergence of a new accounting profession in China.

The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.

Spis treści

List of Figures. List of Tables. Part 1: Introduction 1. A Chinese Perspective on International Variations in Accounting 2. Accounting in China: Developments and Opportunities Part 2: Business and Financial Structure 3. Joint Venture Legislation in China 4. Corporate Investment in China: More Problems than Solutions? 5. Chinese and Western Stock Markets: International Influences and Development 6. Re-emergence of the Chinese Stock Market 7. Current Financial Problems and Reforms in China Part 3: Developments in Accounting Regulation 8. Developments in Accounting Regulation 9. The New Accounting Standard in China: A Critical Analysis 10. The Chinese Approach to Accounting Standards and A Conceptual Framework 11. A Comparison of International and Chinese Accounting Standards Part 4: Developments in Accounting Practice 12. The Development of the Computerization of Accounting in Contemporary China 13. Accounting Research in China 14. The Trend of Accounting Reform in China: Issue and Environment 15. Chinese Accounting Reform: Reasons and Effects Part 5: Developments in the Accounting Profession 16. China’s CPA Examination: Preparing for the Expanding Profession 17. Accounting Education and Practice in China: Perceived Problems and Solutions 18. The Auditing System in China and the UK: A Critical Comparison Part 6: An Overview 19. Accounting in China: A Case of Vanishing Cultural Influence.Index.

O autorze

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