1st Edition

Accounting and Auditing in China

By Z. Jun Lin, David C. Yang, Liyan Wang Copyright 1998
392 Pages
by Routledge

392 Pages
by Routledge

392 Pages
by Routledge

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... Read more

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.

Biography

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