To read the full version of this content please select one of the options below:

Harmonisation trends in chinese accounting and remaining problems

Yuan Ding (Assistant Professor, HEC School of Management, France)

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 May 2000

Abstract

Provides an overview of accounting reform in China since 1993, illustrates the structure of the current (juridicial‐based) accounting system and lists the accounting standards being developed. Contrasts historical Chinese accounting methods with current attempts at international harmonization and identifies some remaining peculiarities, e.g. the dominance of the state, limited application of the prudence principle etc. Criticizes the lack of coherance in accounting regulation and the failure of accounting practice to comply with accounting standards and auditing requirements.

Keywords

Citation

Ding, Y. (2000), "Harmonisation trends in chinese accounting and remaining problems", Managerial Finance, Vol. 26 No. 5, pp. 31-40. https://doi.org/10.1108/03074350010766666

Publisher

:

MCB UP Ltd

Copyright © 2000, MCB UP Limited