Contemporary Accounting Issues in China: An Analytical Approach

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Prentice Hall, 1996 - Business & Economics - 186 pages
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In the wake of Chinese economic reforms, China has adopted new accounting and financial standards based on Western models. This is the first book to consider the implications of those standards, and show how accounting and financial reporting are actually practiced in China today. The first part of this book discusses critical issues of accounting and financial reporting arising from China's new accounting standards and securities markets. Important problems of asset revaluation are covered, and the authors take a carefully consider the usefulness of company reports. Next, selected management accounting issues are covered in depth. The book focuses on performance evaluation practices of state-owned enterprises and Chinese-foreign joint ventures, analyzing how short-term managerial behavior is shaped and how that behavior impacts efficiency. Finally, the authors assess the extent of manipulation of accounting data in China, compared with Hong Kong. For all financial professionals, academics, researchers and students interested in the Chinese economy.

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Contents

The Controversy over the Establishment of
3
The Establishment of the Financial
27
The Public Disclosure of Financial
45
Copyright

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