Accounting and Auditing in China

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

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English

Routledge
30 June 2020

Economics; Investment & securities; Business strategy; International business

Series: Routledge Revivals

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.

By: Z. Jun Lin, David C. Yang, Liyan Wang
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 219mm, Width: 152mm,
Weight: 530g
ISBN: 9781138613188
ISBN 10: 1138613185
Series: Routledge Revivals
Pages: 378
Publication Date: 30 June 2020
Audience: College/higher education , General/trade , Primary , ELT Advanced
Format: Paperback
Publisher's Status: Active

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.

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