Contemporary accounting issues in China : an analytical approach / Liu Kin Cheung, Zhang Wei Guo
Digitised Book 216.73.216.10 (0)
1996
Information About
Since the economic reform in China in the late 1970s, considerable changes have been made in the field of accounting and related areas. There are indications that the pace of changes has quickened in the last couple of years. However, no detailed analytical account has been made so far on particular issues and the problems involved. This book gives an indepth analysis of the major issues arising in the area of accounting in China with particular emphasis on financial reporting and managerial evaluation.
Additional Details
- Title
- Contemporary accounting issues in China : an analytical approach / Liu Kin Cheung, Zhang Wei Guo
- Creators
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- Liu, Kin Cheung
- Subject
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- Accounting--China
- Accounting--Standards--China
- Publisher
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- Simon & Schuster, 1996
- National Library Board Singapore, 1996
- Contributors
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- Zhang, Wei Guo
- Digital Description
- application/pdf, xii, 186 p.
- Table of Contents
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- pt. I. Issues of accounting and financial reporting. 1. The controversy over the establishment of the accounting standard. 2. The establishment of the financial standard. 3. The public disclosure of financial information. 4. The usefulness of financial reports. 5.The corporatisation of state-owned enterprises and the revaluation of assets -- pt. II. Issues of management accounting. 6. The performance evaluation of state-owned enterprises. 7. The management myopia of the contract responsibility system. 8. Some cases on performance evaluation. 9. The performance indicators of Chinese-foreign joint-ventures. 10. The manipulation of accounting data -- Index.
- Copyright
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- All Rights Reserved. National Library Board Singapore 2009.