The Risk Factors Preventing the Success of Accounting Reform in China (notice n° 454085)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01344cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032536.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ding, Yuan |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Risk Factors Preventing the Success of Accounting Reform in China |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 59 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting reform in China offers a good example of international accounting harmonisation. The anxiety demonstrated by the Chinese authorities during the reform and the irresistible Americanisation of the Chinese accounting system since the reform, however, present several risks for the feasibility of the new system. By using the theory of accounting standardisation, this article seeks to give an overview of this reform and to analyse the reasons for the reform and the choices chosen by the government. It focuses particularly on existing incompatibility between the new system and the economic and professional realities, and the risks in both the fields of accounting regulation and practice. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting reform |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risc |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | China |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 7 | 2 | 2001-06-01 | p. 25-43 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2001-2-page-25?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2001-2-page-25?lang=en&redirect-ssocas=7080</a> |
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