000			01344cam a2200205 4500500
005			20250121032536.0
041			_afre
042			_adc
100	1	0	_aDing, Yuan _eauthor
245	0	0	_aThe Risk Factors Preventing the Success of Accounting Reform in China
260			_c2001.
500			_a59
520			_aAccounting 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			_aaccounting reform
690			_arisc
690			_aaccounting harmonization
690			_aChina
786	0		_nAccounting Auditing Control | Volume 7 | 2 | 2001-06-01 | p. 25-43 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2001-2-page-25?lang=en&redirect-ssocas=7080
999			_c454085 _d454085