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.
General
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