Contemporary Accounting Issues in China PDF Download

Author: Kin Cheung Liu
Publisher: Prentice Hall PTR
ISBN:
Category : Business & Economics
Languages : en
Pages : 204

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Book Description
Since the economic reform in China in the late 1970s, considerable changes have been made in the field of accounting and related areas. There are indications that the pace of changes has quickened in the last couple of years. However, no detailed analytical account has been made so far on particular issues and the problems involved. This book gives an indepth analysis of the major issues arising in the area of accounting in China with particular emphasis on financial reporting and managerial evaluation.

Author: Haiyan Zhou
Publisher: Routledge
ISBN: 1317193032
Category : Business & Economics
Languages : en
Pages : 298

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Book Description
There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

Author: Xu-Dong Ji
Publisher: Routledge
ISBN: 1351808710
Category : Business & Economics
Languages : en
Pages : 308

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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.

Author: Wang Jun
Publisher: John Wiley & Sons
ISBN: 1118580567
Category : Business & Economics
Languages : en
Pages : 189

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Book Description
In the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse. —Helen Brand, Chief Executive, ACCA If China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself. —Sir David Tweedie, Chairman, International Accounting Standards Board (IASB) This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China—and its importance to the expansion of his country's economy—are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary. —Robert L. Bunting, President, International Federation of Accountants (IFAC) This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment. —Hans van Damme, President of the Federation of European Accountants (FEE) Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals. —Kamlesh Vikamsey, Former President, Confederation of Asian & Pacific Accountants Accounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession. —Tim Flynn, Chairman, KPMG China's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force. —Robert Lawrence Kuhn, Author, How China's Leaders Think Wang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world. More importantly, Wang Jun's essays outline a roadmap for the development of accounting thought leaders within China while building the framework for educating the next generation of the thousands of professionals within China. It is a must-read for those doing business in all emerging markets. —Sam DiPiazza Jr., CEO, PwC Limited

Author: Charles H. Cho
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description

Author: John Blake
Publisher: Routledge
ISBN: 1134603282
Category : Business & Economics
Languages : en
Pages : 397

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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.

Author: Yijie Jan Shinn
Publisher:
ISBN:
Category :
Languages : en
Pages : 168

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Book Description

Author: Elaine Conway
Publisher: Springer
ISBN: 3319911139
Category : Business & Economics
Languages : en
Pages : 212

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Book Description
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.

Author: Z. Jun Lin
Publisher: Ashgate Publishing
ISBN:
Category : Accounting
Languages : en
Pages : 406

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Book Description
Introduction to accounting and auditing developments in China. The topics include the regulatory system of accounting, securities markets and information disclosure, cost accounting and managerial accounting, public accounting and the profession, taxation and tax returns, accounting for governments and non-profit organizations, computarization of accounting, the business environment and the legal framework, accounting education, accounting associations and research, etc.

Author: Allen Huang
Publisher: World Scientific
ISBN: 9814489557
Category : Business & Economics
Languages : en
Pages : 138

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Book Description
The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time.During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contrast, Deng's China set itself the ambitious task of transforming the centrally planned and centrally controlled economy into a market economy “with Chinese characteristics”. There has been an accompanying development in Chinese accounting, in which its key role of serving the Government's planning and control needs is transformed into serving the information needs of decision-makers in the market-place.The economic reform in Deng's China has made considerable progress, which is particularly evident in the urban and coastal regions. The transition from a planned economy to a market economy is incomplete and certain vexatious problems have yet to be resolved. The resolution of the state owned enterprise reform issues will set a precedent for the further reform of Chinese accounting.