메뉴 건너뛰기




Volumn 26, Issue 5, 2000, Pages 31-40

Harmonisation trends in Chinese accounting and remaining problems

(1)  Ding, Yuan a  


Author keywords

Accounting harmonisation; Accounting reform; China

Indexed keywords


EID: 34347404422     PISSN: 03074358     EISSN: 17587743     Source Type: Journal    
DOI: 10.1108/03074350010766666     Document Type: Article
Times cited : (12)

References (15)
  • 2
    • 0000084847 scopus 로고    scopus 로고
    • Problems of Accounting Reform in the People’s Republic of China
    • Chen, Y., Jubb, P. and Tran, A. (1997) ‘Problems of Accounting Reform in the People’s Republic of China’, The International Journal of Accounting, Vol. 32, No. 2, pp. 139-153.
    • (1997) The International Journal of Accounting , vol.32 , Issue.2 , pp. 139-153
    • Chen, Y.1    Jubb, P.2    Tran, A.3
  • 3
    • 85032772776 scopus 로고    scopus 로고
    • Dalian: Press of Northeast University of Finance and Eco-nomics. (in Chinese)
    • China Association of Certified Public Accountants (1996) Guide of the independent audit principles of the CPAs in China, Dalian: Press of Northeast University of Finance and Eco-nomics. (in Chinese)
    • (1996) Guide of the independent audit principles of the CPAs in China
  • 4
    • 84950094293 scopus 로고
    • Order No. 5 of the Ministry of Finance on 30 November 1992
    • China Ministry of Finance (1992) Enterprise Basic Accounting Standard, Order No. 5 of the Ministry of Finance on 30 November 1992.
    • (1992) Enterprise Basic Accounting Standard
  • 5
    • 66049135229 scopus 로고    scopus 로고
    • The application of Managerial Accounting in enterprises
    • 1997
    • He, J. P. (1997) ‘The application of Managerial Accounting in enterprises’, Accounting Research, 1997, No. 6, pp. 39-42.
    • (1997) Accounting Research , Issue.6 , pp. 39-42
    • He, J.P.1
  • 6
    • 0345649923 scopus 로고
    • Tianjin: People’s Press. (in Chinese)
    • Li, B. Z. (ed.) (1993) Encyclopaedia of accounting, Tianjin: People’s Press. (in Chinese)
    • (1993) Encyclopaedia of accounting
    • Li, B.Z.1
  • 8
    • 85032765881 scopus 로고    scopus 로고
    • Dalian: Press of Northeast University of Finance and Economics. (in Chinese)
    • Liu, F. (1996) Research on accounting standards, Dalian: Press of Northeast University of Finance and Economics. (in Chinese)
    • (1996) Research on accounting standards
    • Liu, F.1
  • 11
    • 84928269744 scopus 로고
    • Chinese Accounting Reform: The Internationalisation of Financial Reporting
    • T. S. Doupnik (ed.), London: JAI Press Inc
    • Roberts, C. B., Adams, C. A., Woo, R. W. K. and Wu, X. (1995) ‘Chinese Accounting Reform: The Internationalisation of Financial Reporting’ in T. S. Doupnik (ed.) Advances in International Accounting, Vol. 8, London: JAI Press Inc., pp. 201-221.
    • (1995) Advances in International Accounting , vol.8 , pp. 201-221
    • Roberts, C.B.1    Adams, C.A.2    Woo, R.W.K.3    Wu, X.4
  • 12
    • 0007148156 scopus 로고
    • Financial Accounting Standards in Contemporary China
    • K. S. Most (ed.), London: JAI Press Inc
    • Russel, A. T., Yang, D. C. and Mao, X. (1994) ‘Financial Accounting Standards in Contemporary China’ in K. S. Most (ed.) Advances in International Accounting, Vol. 7, London: JAI Press Inc.
    • (1994) Advances in International Accounting , vol.7
    • Russel, A.T.1    Yang, D.C.2    Mao, X.3
  • 13
    • 0002225289 scopus 로고
    • Accounting Standards in the People’s Re-publicof China: Responding to Economic Reforms
    • Winkle, G. M., Huss, H. F. and Xi-Xu, C. (1994) ‘Accounting Standards in the People’s Re-publicof China: Responding to Economic Reforms’, Accounting Horizons, Vol. 8, No. 3.
    • (1994) Accounting Horizons , vol.8 , Issue.3
    • Winkle, G.M.1    Huss, H.F.2    Xi-Xu, C.3
  • 14
    • 0000061785 scopus 로고    scopus 로고
    • Institutional factors influencing China’s accounting reforms and standards
    • June, 1998
    • Xiang, B. (1998) ‘Institutional factors influencing China’s accounting reforms and standards’, Accounting Horizons, Vol. 12 No. 2, June 1998, pp. 105-119.
    • (1998) Accounting Horizons , vol.12 , Issue.2 , pp. 105-119
    • Xiang, B.1
  • 15
    • 58149244940 scopus 로고
    • Development of Accounting Stan-dards and Conceptual Framework in China
    • T. S. Doupnik (ed.), London: JAI Press Inc
    • Xiao, Z., Young, D. O., Dyson, J. R. and Pan, A. (1995) ‘Development of Accounting Stan-dards and Conceptual Framework in China’ in T. S. Doupnik (ed.) Advances in Interna-tional Accounting, Vol. 8, London: JAI Press Inc., pp. 177-199.
    • (1995) Advances in Interna-tional Accounting , vol.8 , pp. 177-199
    • Xiao, Z.1    Young, D.O.2    Dyson, J.R.3    Pan, A.4


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.