Development of Accounting and Auditing Systems in China


Book Description

This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.




International Handbook of Accounting Education and Certification


Book Description

This is the first work of its kind. Original contributions from leading academicians, practitioners and accounting associations from around the world make this handbook a unique source of information on international accounting education and certification processes. A uniform format in most of the chapters allows for easy comparison between countries. This volume documents the development of accounting education and practice at country and global levels; studies the sensitivity of accounting education and practices to the unique socio-economic needs of its environment; and allows comparative studies at a time when attempts have begun to harmonize accounting education internationally. Most importantly, it shows how educational programmes around the world are preparing future accounting professionals to deal with the rapid technological and environmental changes of the 21st century.




Accounting and Auditing in China


Book Description

First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.







Perspectives on Accounting and Finance in China (RLE Accounting)


Book Description

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.




Financial Reporting in the Pacific Asia Region


Book Description

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.




Accounting in Asia


Book Description

"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.




Taxation in Modern China


Book Description

Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.




Two Hundred Years of Accounting Research


Book Description

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand




Police Reform in China


Book Description

With nearly 20 percent of the world’s population located in China, what happens there is significant to all nations. Sweeping changes have altered the cultural landscape of China, and as opportunities for wealth have grown in recent years, so have opportunities for crime. Police Reform in China provides a rare and insightful glimpse of policing in the midst of such change. The book begins with a historical account of police reform in the region since 2000. Next, it discusses the difficulties encountered in trying to understand Chinese policing, such as outdated perceptions, misinformation, cultural ignorance, ideological hegemony, and problems with paternalistic attitudes. The book recommends studying China from a local perspective informed by local research and data, suggesting that understanding China requires a cultural shift to the Chinese way of life in "thinking" and, more importantly, "feeling." The author then summarizes selected policy papers from Gongan Yanjiu, a leading international policy journal. He first documents how the thinking and aspirations of various generations of Chinese leaders from Mao to Deng, and now Jiang and Hu, came to affect Chinese policing in theory and practice. He then addresses the emergence of a police legitimacy crisis as evidenced by the deterioration of public image and rebellions against police authority. Demonstrating how old ideologies are increasingly in conflict with the values and lifestyles of a new mentality, the book discusses steps that can be taken to improve professionalism. The final chapters investigate such problems as abuses of discretion and the improper use of firearms and highlight the importance of understanding the Chinese people, culture, values, and interests in order to truly effectuate successful police reform.