Accounting and Auditing in China: Transition and Development
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Beschreibung
China is undergoing a transitional period, switching from a centrally planned economy to a partial market economy. Corresponding to the changing economic and business environment, progress has been made in Chinese accounting and auditing in recent years. For example, the regulatory system of accounting has been modified, the qualification system for accounting personnel has been implemented and the new national accounting and auditing standards have been promulgated recently. Also a legal framework of accounting and auditing is now in place. This book aims to assist the international business community in gaining an understanding of the current state of accounting and auditing in China. It presents a comprehensive delineation of the updated developments of Chinese accounting and auditing and all major aspects of Chinese accounting and auditing are examined, in respect of the most recent developments up to June 1997. The book elaborates on topics covering such areas as the regulatory system of accounting, qualification requirements and responsibility of Chinese accountants, organization of accounting and auditing work, setting accounting standards or regulations, product costing and managerial accounting, securities markets and information disclosure, public accounting and accounting profession, accounting for governments and non-profit organizations, statutory auditing system, taxation and tax returns, business environment and legal framework, computerization of accounting, accounting education and accounting associations and research. Perspectives of further development of Chinese accounting and auditing in a foreseeable future are also highlighted. Although the book targets mainly business and professional readers, it can also be used as a textbook or teaching suppliment for full-time accounting education or vocational training programmes.
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