| Description |
1 online resource (392 pages) |
| Series |
Routledge Revivals Ser |
|
Routledge Revivals Ser
|
| Contents |
Cover; Half Title; Title Page; Copyright Page; Contents; List of Figures and Tables; The Authors; Preface; 1 Overview of Chinese Accounting and Auditing Developments; Historical review; Economic transition and accounting reforms; The perspective of further development; Organizational structure of the book; 2 Regulation of Accounting Affairs; The system of accounting administration; The framework of accounting regulations; Qualifications and obligations of accounting personnel; Reform of setting accounting regulations; 3 Accounting Standards |
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Accounting standards and the accounting regulation systemDevelopment of accounting standards in China; Analysis of Chinese Accounting Standards for Business Enterprises (ASBE); Implications of Accounting Standards for Business Enterprises (ASBE); 4 Securities Markets and Information Disclosure; Resurgence and expansion of securities markets in China; Regulation of securities markets; Requirements on prospectuses and regular reports; Comments on disclosure to securities markets in China; 5 Cost Accounting and Managerial Accounting; Principles of Chinese cost accounting |
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Practices of cost managementThe rise of managerial accounting in China; The practices of Chinese managerial accounting; Prospects of managerial accounting in China; 6 Auditing; Overview of the Chinese auditing system; The regulatory environment of state audit supervision; Governmental auditing; Institutional internal auditing; Non-governmental (social) auditing; 7 Public Accounting and the Profession; Historical evolution of public accounting in China; Qualification of certified public accountants; Formation and administration of CPA firms; CPAs' legal obligations |
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Professional ethics and auditing standardsProfessional bodies of CPAs; 8 Taxation and Tax Returns; Overview of the Chinese taxation system; Types of taxes; The tax system for business entities with foreign investments; Tax registration and tax returns; Preferential tax policies for regional development; 9 Accounting for Governments and Non-profit Organizations; The administrative structure of budgetary accounting; Regulations for budgetary accounting; Basic characteristics of budgetary accounting; Financial reporting for governments and non-profit organizations |
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Prospects of budgetary accounting reform10 Computerization of Accounting; Evolution of computerization of accounting; Characteristics of computerized accounting; Regulation of accounting software; Commercialized Chinese accounting software; Education and training in accounting computerization; Prospects for computerization of accounting in China; 11 Accounting Education; The accounting education system; The curriculum of formal accounting education; Professional qualification examinations and continuing education; 12 Accounting Associations; The nature of accounting associations |
| Summary |
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 |
| Notes |
The Accounting Society of China |
|
Print version record |
| Subject |
Accounting -- China
|
|
Auditing -- China
|
|
BUSINESS & ECONOMICS -- Auditing.
|
|
Accounting
|
|
Auditing
|
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China
|
| Form |
Electronic book
|
| Author |
Yang, David C
|
|
Wang, Liyan
|
| ISBN |
9780429876196 |
|
042987619X |
|
