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.
Winner of the 2013 Best Publication Award for Original Scholarship presented by the Association of Chinese Professors of Social Sciences in the United States How did an obscure provincial teachers college produce graduates who would go on to become founders and ideologues of the Chinese Communist Party? Mao Zedong, Cai Hesen, Xiao Zisheng, and others attended the Hunan First Normal School. Focusing on their alma mater, this work explores the critical but overlooked role modern schools played in sowing the seeds of revolution in the minds of students seeking modern education in the 1910s. The Hunan First Normal School was one of many reformed schools established in China in the early twentieth century in response to the urgent need to modernize the nation. Its history is a tapestry woven of traditional Chinese and modern Western threads. Chinese tradition figured significantly in the character of the school, yet Western ideas and contemporary social, political, and intellectual circumstances strongly shaped its policies and practices. Examining the background, curriculum, and the reforms of the school, as well as its teachers and radical students, Liyan Liu argues that China's modern schools provided a venue that nurtured and spread new ideas, including Communist revolution.
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.
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