Accounting and auditing in China:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Aldershot [u.a.]
Ashgate
1998
|
| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008056459&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | XIV, 377 S. |
| ISBN: | 1840140488 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
List of Figures and Tables *
The Authors *!
Preface X1U
1 Overview of Chinese Accounting and Auditing Developments 1
Historical review z.
Economic transition and accounting reforms
The perspective of further development 4
Organizational structure of the book
2 Regulation of Accounting Affairs 23
The system of accounting administration * •
The framework of accounting regulations 30
Qualifications and obligations of accounting personnel 3o
Reform of setting accounting regulations
3 Accounting Standards 5i
Accounting standards and the accounting regulation system 31
Development of accounting standards in China 54
Analysis of Chinese Accounting Standards for Business
Enterprises (ASBE) . 58
Implications of Accounting Standards for Business Enterprises
(ASBE) b
4 Securities Markets and Information Disclosure 73
Resurgence and expansion of securities markets in China 73
Regulation of securities markets
Requirements on prospectuses and regular reports 8^
Comments on disclosure to securities markets in China »o
5 Cost Accounting and Managerial Accounting 89
Principles of Chinese cost accounting
v
vi Accounting and Auditing in China
Practices of cost management 97
The rise of managerial accounting in China 102
The practices of Chinese managerial accounting 105
Prospects of managerial accounting in China 109
6 Auditing 111
Overview of the Chinese auditing system 111
The regulatory environment of state audit supervision 114
Governmental auditing 118
Institutional internal auditing 127
Non governmental (social) auditing 131
7 Public Accounting and the Profession 137
Historical evolution of public accounting in China 137
Qualification of certified public accountants 139
Formation and administration of CPA firms 144
CPAs legal obligations 148
Professional ethics and auditing standards 151
Professional bodies of CPAs 156
8 Taxation and Tax Returns 161
Overview of the Chinese taxation system 161
Types of taxes 166
The tax system for business entities with foreign investments 183
Tax registration and tax returns 185
Preferential tax policies for regional development 188
9 Accounting for Governments and Non profit Organizations 193
The administrative structure of budgetary accounting 193
Regulations for budgetary accounting 199
Basic characteristics of budgetary accounting 202
Financial reporting for governments and non profit organizations 207
Prospects of budgetary accounting reform 210
10 Computerization of Accounting 215
Evolution of computerization of accounting 215
Characteristics of computerized accounting 218
Regulation of accounting software 222
Commercialized Chinese accounting software 227
Education and training in accounting computerization 230
Prospects for computerization of accounting in China 232
Contents vii
11 Accounting Education 235
The accounting education system 235
The curriculum of formal accounting education 243
Professional qualification examinations and continuing
education 252
12 Accounting Associations 261
The nature of accounting associations 261
The Accounting Society of China 262
The Chinese Institute of Certified Public Accountants 266
The China Society of Auditing 272
The Chinese Accounting Professors Association 273
Accounting research and publications 273
13 The Environment of Business Regulation 277
Overview of the business environment 277
Summary of business regulations in China 280
Business laws for enterprises with foreign investment 291
Appendix A: The Accounting Law of the People s Republic of China 295
Appendix B: The Audit Law of the People s Republic of China 303
Appendix C: The Certified Public Accountant Law of the People s
Republic of China 315
Appendix D: Accounting Standards for Business Enterprises 327
Appendix E: General Rules on Financial Affairs for Business
Enterprises 343
Index 357
List of Figures and Tables
FIGURES
2.1 The system structure of accounting administration 26
2.2 Reform of setting accounting regulations (phase I) 45
2.3 Reform of setting accounting regulations (phase II) 47
3.1 The system of accounting regulations in China 53
3.2 Structural interrelation of Chinese accounting standards 56
3.3 Conceptual structure of Chinese ASBE 60
4.1 Securities regulatory bodies in China 79
4.2 Required disclosures for publicly listed companies 81
6.1 Structural framework of state audit supervision in China 115
6.2 Organizational structure of the NAA J20
6.3 Flowchart of procedures for governmental auditing 128
7.1 Structure of Chinese independent auditing standards 153
9.1 The system of state budgetary administration in China 196
9.2 The structure of budgetary accounting in China 200
9.3 Interrelation of journal entries under the fund receipt
disbursement bookkeeping method. 206
U.l The structure of the post secondary education system in China 236
11.2 The structure of accounting education programmes 240
11.3 Functional cores of the accounting curriculum (before mid
1980s) ill
11.4 Subjects of core accounting courses ZHO
TABLES
3.1 Treatment of selected items in Chinese ASBE 64
3.2 Comparison of accounting elements of financial statements 67
4.1 Overview of national stock trading, 1991 7 (March) 75
4.2 B share issuing and trading in China by March 1997 /o
5.1 Illustration of chart of product costing accounts **
ix
x Accounting and Auditing in China
7.1 Statistics of national CPA examinations, 1991, 1993 6 141
7.2 Statistics of overseas candidates in national CPA examinations,
1994 6 142
7.3 List of Chinese independent auditing standards (January 1997) 155
8.1 Categories and rates of consumption tax 170
8.2 Categories and rates of operation tax 172
8.3 Tax rates for personal income (wages and salaries) 177
8.4 Tax rates for personal income (income from business profits) 178
8.5 Categories and rates of resource tax 181
11.1 Accounting core textbooks adopted in top accounting schools 249
11.2 Content of accounting qualification examinations 253
11.3 Subjects of the national accounting qualification examination
(before 1996) 255
11.4 Professional grading for government auditors 257
11.5 Content of the national auditing qualification examination 258
|
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| geographic_facet | China |
| id | DE-604.BV011918536 |
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| indexdate | 2024-12-20T10:21:05Z |
| institution | BVB |
| isbn | 1840140488 |
| language | English |
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| physical | XIV, 377 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Ashgate |
| record_format | marc |
| spellingShingle | Lin, Z. Jun Yang, David C. Wang, Liyan Accounting and auditing in China Comptabilité - Chine ram Vérification comptable - Chine ram Accounting -- China Auditing -- China Wirtschaftsprüfung (DE-588)4066505-7 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4008619-7 (DE-588)4009937-4 |
| title | Accounting and auditing in China |
| title_auth | Accounting and auditing in China |
| title_exact_search | Accounting and auditing in China |
| title_full | Accounting and auditing in China Z. Jun Lin ; David C. Yang ; Liyan Wang |
| title_fullStr | Accounting and auditing in China Z. Jun Lin ; David C. Yang ; Liyan Wang |
| title_full_unstemmed | Accounting and auditing in China Z. Jun Lin ; David C. Yang ; Liyan Wang |
| title_short | Accounting and auditing in China |
| title_sort | accounting and auditing in china |
| topic | Comptabilité - Chine ram Vérification comptable - Chine ram Accounting -- China Auditing -- China Wirtschaftsprüfung (DE-588)4066505-7 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Comptabilité - Chine Vérification comptable - Chine Accounting -- China Auditing -- China Wirtschaftsprüfung Buchführung China |
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