Development of Accounting and Auditing Systems in China

by Ji, Xu-Dong

• ISBN13: 9780754616849
• ISBN10: 0754616843
• Format: Hardcover
• Copyright: 2002-01-01
• Publisher: Ashgate Pub Ltd
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Summary

Investigating the development of Chinese accounting in a broad social, economic and cultural environment and analyzing the environmental influences on the development of accounting in China, including the latest accounting systems, this cutting-edge analysis makes a worthy addition to a growing area of research.

Table of Contents

List of Figures	vi
List of Tables	vii
Preface	1	(2)
Introduction	3	(3)
Literature Review	6	(20)
Development of the Chinese Economy and Accounting after the 1949 Revolution	26	(18)
Accounting Standards and Uniform Accounting Systems	44	(49)
The Accounting Profession in China	93	(23)
Accounting Education in China	116	(15)
Cost Accounting Systems in China	131	(26)
The Development of Management Accounting in China	157	(30)
A Survey of the Application of Western Management Accounting in China	187	(22)
Empirical Research Factors Influencing the Development of Chinese Accounting	209	(28)
Conclusion	237	(9)
Appendix	246	(37)
Bibliography	283