Accounting and Auditing in China / Edition 1

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

Overview

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.

Product Details

ISBN-13:	9781138613188
Publisher:	Taylor & Francis
Publication date:	06/30/2020
Series:	Routledge Revivals
Pages:	392
Product dimensions:	6.00(w) x 8.62(h) x (d)

About the Author

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

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.

Editorial Reviews

Describes all major aspects of accounting and auditing developments in China, focusing on recent developments up to June 1997. Topics include accounting standards, securities markets, cost and managerial accounting, auditing, taxation, computerization, accounting education, and the regulatory environment. Appendices translate major Chinese accounting legislation and standards. Of interest to business executives and professionals, and also useful as a text or supplement for accounting and business programs. Annotation c. by Book News, Inc., Portland, Or.

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