Accounting and Auditing in China: 1st Edition (Hardback) book cover

Accounting and Auditing in China

1st Edition

By Z. Jun Lin, David C. Yang, Liyan Wang

Routledge

378 pages

Purchasing Options:$ = USD
Hardback: 9781138613171
pub: 2018-09-18
$135.00
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eBook (VitalSource) : 9780429464621
pub: 2018-10-26
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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.

Table of Contents

1. Overview of Chinese Accounting and Auditing Developments. 2. Regulation of Accounting Affairs. 3. Accounting Standards. 4. Securities Markets and Information Disclosure. 5. Cost Accounting and Managerial Accounting. 6. Auditing. 7. Public Accounting and the Profession. 8. Taxation and Tax Returns. 9. Accounting for Governments and Non-profit Organizations. 10. Computerization of Accounting. 11. Accounting Education. 12. Accounting Associations. 13. The Environment of Business Regulation.

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Subject Categories

BISAC Subject Codes/Headings:
BUS001000
BUSINESS & ECONOMICS / Accounting / General
BUS003000
BUSINESS & ECONOMICS / Auditing