Accounting and finance in China: a review of current practice
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hong Kong [u.a.]
Sweet & Maxwell, Asia
2000
|
| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 319 S. |
| ISBN: | 9626611391 |
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MARC
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| 245 | 1 | 0 | |a Accounting and finance in China |b a review of current practice |c Tang Yun-Wie ; Lynne Chow ; Barry J. Cooper |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Hong Kong [u.a.] |b Sweet & Maxwell, Asia |c 2000 | |
| 300 | |a XV, 319 S. | ||
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Record in the Search Index
| _version_ | 1804129007497641984 |
|---|---|
| adam_text | CONTENTS
PREFACE
PART A
CHAPTER 1
CHAPTER 2
THE ACCOUNTING AND BUSINESS ENVIRONMENT
IN CHINA I
DENG XIAOPING S THEORY 3
DENG XIAOPING S THEORY: THE GUIDING IDEOLOGY 3
THE BASIC ASSUMPTION: THE PRIMARY STAGE OF SOCIALISM 4
PRIMARY STAGE OF SOCIALISM: A TRANSITION 5
ECONOMIC DEVELOPMENT STRATEGY 6
CONCLUSION 9
REFORMS OF STATE-OWNED ENTERPRISES 11
PERFORMANCE OF SOES 11
REFORMS IN THE 1980S: THE CONTRACT RESPONSIBILITY SYSTEM 12
REFORMS IN THE 1990S: CORPORATISATION 13
DIFFICULTIES OF ENTERPRISE REFORMS 13
CLARIFICATION OF PROPERTY RIGHTS AND RESPONSIBILITIES 13
SETTING UP MANAGEMENT INSTITUTIONS OF STATE-OWNED ASSETS
(MISOAS) 14
DISPOSITION OF EARNINGS FROM MANAGEMENT OF STATE-OWNED ASSETS 16
COMMENTS ON THE ESTABLISHMENT OF MISOAS 16
RECENT DEVELOPMENTS AND RECOMMENDATIONS 17
DEBT RESTRUCTURING IN SOES 18
EXCESSIVE SOCIAL RESPONSIBILITIES 20
GOVERNMENT INITIATIVES TO PROMOTE REFORMS 22
CONCLUSION 25
PART B ACCOUNTING AND AUDITING IN CHINA
CHAPTER 3 AN OVERVIEW OF TRADITIONAL ACCOUNTING
SYSTEMS AND PRACTICES
OBJECTIVES OF ACCOUNTING
FINANCIAL REPORTING SYSTEM
GENERAL CHARACTERISTICS OF ACCOUNTING PRACTICES
THE CONCEPT OF FUND
FIXED FUNDS
CURRENT FUNDS
27
29
29
30
31
32
32
32
VIII CONTENTS
SPECIAL FUNDS *
FUND SOURCES 34
BALANCE BETWEEN FUND APPLICATION AND FUND SOURCES 35
FORM AND CONTENT OF ACCOUNTS AND FINANCIAL STATEMENTS 37
ACCOUNTING PRINCIPLES AND CONVENTIONS 40
ACCOUNTING FOR STATE INDUSTRIAL ENTERPRISES 41
ACCOUNTING FOR STATE COMMERCIAL ENTERPRISES 42
ACCOUNTING FOR COLLECTIVE ENTERPRISES 42
ANALYSIS OF THE CHINESE SYSTEM 42
FUND MANAGEMENT AND UTILISATION 43
CONCEPT OF EQUITY 43
DISCLOSURE OF LIQUIDITY 44
UNIFORM AND RIGID ACCOUNTING REGULATIONS 44
TAX INFLUENCE 45
SEPARATION OF OWNERSHIP AND MANAGEMENT 45
ADAPTING ACCOUNTING TO SOCIALIST CONSTRAINTS 45
CONCLUSION 46
APPENDICES 47
CHAPTER 4 ACCOUNTING REFORMS 53
FACTORS PROMPTING ACCOUNTING REFORMS 53
DIVERSIFICATION OF BUSINESS OPERATIONS AND OWNERSHIP 53
CHANGES OF GOVERNMENT FUNCTIONS IN MACRO-ECONOMIC
MANAGEMENT 54
INCREASING COMPLEXITY OF BUSINESS TRANSACTIONS 54
INTERNATIONALISATION OF ECONOMIC ACTIVITIES 54
DEVELOPMENT OF THE ACCOUNTING PROFESSION 54
DEVELOPMENT OF SECURITIES MARKETS 55
EVOLUTIONARY PHASES OF ACCOUNTING REFORMS 55
PHASE 1: ACCOUNTING FOR ENTERPRISES WITH FOREIGN INVESTMENT
(1985 TO 1992) 56
PHASE 2: ACCOUNTING FOR SHARE CAPITAL ENTERPRISES (1992) 57
PHASE 3: ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES (1993) 57
PHASE 4: A FULL SET OF ACCOUNTING STANDARDS (1994 ONWARDS) 57
REGULATORY FRAMEWORK OF FINANCIAL REPORTING 58
ACCOUNTING LAW 59
ESTABLISHMENT OF ACCOUNTING STANDARDS 61
THE PRIVATE SECTOR 61
THE PUBLIC SECTOR 62
NEW ACCOUNTING REGULATIONS FOR INDUSTRIES 65
ISSUES IN THE ESTABLISHMENT OF ACCOUNTING STANDARDS 66
CONTENTS
IX
THE AUTHORITY FOR SETTING ACCOUNTING STANDARDS
THE STRUCTURE OF ACCOUNTING STANDARDS
ENFORCEMENT OF ACCOUNTING STANDARDS
THE RELATIONSHIP BETWEEN ACCOUNTING STANDARDS AND
ACCOUNTING REGULATIONS
NATIONALISM VERSUS INTERNATIONALISM
CONCLUSION
APPENDICES
66
67
68
68
69
70
71
CHAPTER 5 ACCOUNTING STANDARDS 75
FEATURES OF THE ACCOUNTING STANDARD FOR BUSINESS
ENTERPRISES - BASIC STANDARD 75
CONCEPTUAL FRAMEWORK FOR ACCOUNTING 77
AN OVERVIEW OF OPERATIONAL ACCOUNTING STANDARDS 79
DISCLOSURE OF RELATED PARTY RELATIONSHIPS AND TRANSACTIONS
(EFFECTIVE JANUARY 1 1997) 79
CASH FLOW STATEMENTS (EFFECTIVE JANUARY 1 1998) 80
CONSTRUCTION CONTRACTS (EFFECTIVE JANUARY 1 1999) 81
DEBT RESTRUCTURING (EFFECTIVE JANUARY 1 1999) 81
POST-BALANCE SHEET EVENTS (EFFECTIVE JANUARY 1 1998) 82
REVENUE (EFFECTIVE JANUARY 1 1999) 82
INVESTMENTS (EFFECTIVE JANUARY 1 1999) 83
CHANGES IN ACCOUNTING POLICIES AND ACCOUNTING ESTIMATES, AND
CORRECTION OF ERRORS (EFFECTIVE JANUARY 1 1999) 83
NON-MONETARY TRANSACTIONS (EFFECTIVE JANUARY 1 2000) 84
CONCLUSION 84
APPENDIX: ACCOUNTING STANDARD FOR BUSINESS ENTERPRISES -
BASIC STANDARD 85
CHAPTER 6 ACCOUNTING FOR ENTERPRISES WITH FOREIGN
INVESTMENT
LEGAL FRAMEWORK
EQUITY JOINT VENTURES
CO-OPERATIVE OR CONTRACTUAL JOINT VENTURES
WHOLLY FOREIGN-OWNED VENTURES
DEVELOPMENT OF ENTERPRISES WITH FOREIGN INVESTMENT
FROM 1979 TO 1982
FROM 1983 TO 1986
FROM 1987 TO 1990
1991 ONWARDS
97
97
97
98
100
100
100
100
101
101
CONTENTS
ACCOUNTING REGULATIONS FOR ENTERPRISES WITH FOREIGN INVESTMENT
GENERAL CHARACTERISTICS
FORM AND CONTENT OF FINANCIAL STATEMENTS
ACCOUNTING PRINCIPLES AND CONCEPTS
CURRENT ASSETS
LONG-TERM INVESTMENT
FIXED ASSETS AND DEPRECIATION
INTANGIBLE ASSETS AND START-UP COSTS
INVESTORS EQUITY
COST, REVENUE AND PROFIT MEASUREMENT
PROFIT APPROPRIATION
TAX INFLUENCE
FOREIGN CURRENCY TRANSLATION
DISSOLUTION AND LIQUIDATION
CONCLUSION
APPENDICES
102
103
104
106
108
108
109
110
110
112
113
114
114
116
118
119
CHAPTER 7 MANAGEMENT ACCOUNTING IN CHINA
DEVELOPMENT OF MANAGEMENT ACCOUNTING
EARLY DEVELOPMENTS (1949 TO 1978)
FURTHER DEVELOPMENTS (1979 TO 1989)
REFORMS OF MANAGEMENT ACCOUNTING IN THE 1990S
THE ESSENCE OF MANAGEMENT ACCOUNTING PRACTICES
BUSINESS CONTRACT SYSTEM
THE INTERNAL RESPONSIBILITY CONTRACT (IRC) SYSTEM
STATE INDUSTRIAL ENTERPRISES OPERATIONAL MECHANISM
TRANSFORMATION
OBSTACLES TO MANAGEMENT ACCOUNTING
BUSINESS CONTRACT SYSTEM
SHARE CAPITAL COMPANIES
MARKET DISCIPLINE
COMPUTER APPLICATIONS
MANAGEMENT KNOWLEDGE
CONCLUSION
135
135
135
135
136
137
138
139
141
141
141
142
142
143
143
144
CHAPTER 8 BUDGET ACCOUNTING
TRADITIONAL BUDGET ACCOUNTING
THE DOMAIN OF BUDGET ACCOUNTING
A SINO-AMERICAN COMPARISON
PUBLIC FINANCIAL MANAGEMENT PROCESS
145
146
146
147
150
CONTENTS
XI
CONVENTIONAL BUDGET SYSTEM
OVERALL AND UNIT BUDGETS
CHARACTERISTICS OF THE CHINESE BUDGET ACCOUNTING SYSTEM
THE 1994 BUDGET LAW
SCOPE
INSTITUTIONAL STRUCTURE
BUDGET POLICY
SEPARATE REVENUE SYSTEM
DUAL BUDGET SYSTEM
FUNCTIONAL CLASSIFICATION OF THE BUDGET
INCREASED BUDGETARY TRANSPARENCY
INCREASED EFFECTIVENESS IN RESOURCE UTILISATION
FURTHER DEVELOPMENTS
SCOPE AND OBJECTIVES OF GOVERNMENT ACCOUNTING
MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
DEFICIT MEASUREMENT
ASSET AND LIABILITY RECOGNITION
ORGANISING FRAMEWORK
CONCLUSION
CHAPTER 9 THE ACCOUNTING PROFESSION
THE CERTIFIED PUBLIC ACCOUNTANT
PUBLIC ACCOUNTING FIRMS
THE CHINESE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
NATIONWIDE CPA EXAMINATIONS
THE ROLE OF FOREIGN FIRMS AND PROFESSIONAL ORGANISATIONS
OPENING-UP OF THE ACCOUNTING MARKET
EXTERNAL COLLABORATION
CONCLUSION
CHAPTER 10 STATE AUDIT
AUDIT INSTITUTIONS
THE FRAMEWORK OF AUDIT ORGANISATIONS
GOVERNMENT AUDIT INSTITUTIONS
INTERNAL AUDIT INSTITUTIONS
PUBLIC AUDIT INSTITUTIONS
AUDITING SOCIETY OF CHINA
TASKS OF STATE AUDIT INSTITUTIONS
SCOPE
AUTHORITY
AUDIT PROCEDURES
150
151
153
154
154
155
155
156
157
158
158
159
160
160
162
162
163
164
165
167
168
170
172
174
175
175
178
179
181
181
182
182
184
185
185
187
187
187
188
XII CONTENTS
CHARACTERISTICS OF STATE AUDITS
COVERAGE OF STATE AUDITS
AUDIT EVIDENCE AND REPORTING
INTERNAL AUDITS
TYPES OF AUDIT
AUDIT OF THE STATE BUDGET
AUDITS AGAINST VIOLATION OF LAWS AND REGULATIONS
BUSINESS CONTRACT AUDITS
MERGER OF PUBLIC AUDITING FIRMS AND PUBLIC ACCOUNTING FIRMS
CONCLUSION
CHAPTER 11 DEVELOPMENT OF AUDITING STANDARDS AND THE
CERTIFIED PUBLIC ACCOUNTANT PROFESSION
DEVELOPMENT OF AUDITING STANDARDS
STRUCTURE OF AUDITING STANDARDS
THE AUTHORITY AND GENERAL FEATURES OF CIASS
ISSUES TO BE RESOLVED BY THE CPA PROFESSION
PROFESSIONAL COMPETENCE
AUDIT INDEPENDENCE
PROFESSIONAL ETHICS
RECENT DEVELOPMENTS
STRUCTURAL REFORMS OF CPA FIRMS
REVIEW AND MONITORING OF CPA PRACTICES
DISCIPLINARY MEASURES AGAINST CPAS
UPGRADING THE QUALITY AND TECHNICAL KNOWLEDGE OF CPAS
CONCLUSION
CHAPTER 12 ACCOUNTING EDUCATION
HIGHER EDUCATION IN ACCOUNTING, FINANCE AND ECONOMICS
OVERSPECIALISATION IN FINANCE, ECONOMICS AND ACCOUNTING
TEXTBOOKS
TEACHING METHODS
REFORMS OF ACCOUNTING EDUCATION
BROADENING KNOWLEDGE
DEVELOPMENT OF KEY ACCOUNTING DEPARTMENTS
DEVELOPMENT OF COURSE CURRICULA AND TEXTBOOKS
SECONDARY VOCATIONAL EDUCATION AND ADULT EDUCATION
TRAINING COURSES FOR CERTIFIED PUBLIC ACCOUNTANTS AND THE
CONTINUOUS PROFESSIONAL DEVELOPMENT PROGRAMME
CPA COURSES IN UNIVERSITIES
TRAINING FOR INTERNATIONAL ACCOUNTANCY QUALIFICATIONS
CONCLUSION
190
190
190
192
194
194
195
196
197
198
201
201
202
205
206
206
207
207
208
208
209
210
210
211
213
213
214
215
215
216
216
217
219
222
225
225
226
226
CONTENTS XIII
PART C FINANCE AND TAXATION IN CHINA 229
CHAPTER 13 THE BANKING SYSTEM 231
AN OVERVIEW OF THE BANKING SYSTEM 231
THE PEOPLE S BANK OF CHINA 231
STATE-OWNED COMMERCIAL BANKS 232
POLICY BANKS 233
REGIONAL BANKS: JOINT-EQUITY COMMERCIAL BANKS AND CITY
COMMERCIAL BANKS 234
FOREIGN BANKS 234
URBAN AND RURAL CREDIT CO-OPERATIVES 235
FINANCIAL REPORTING IN THE BANKING SECTOR 235
THE PEOPLE S BANK OF CHINA 235
COMMERCIAL BANKS 236
PROBLEMS WITH COMMERCIAL BANKS 238
RE-CAPITALISATION 238
BAD LOANS 238
CLOSURES AND MERGERS OF BRANCHES 238
CONCLUSION 239
CHAPTER 14 THE SHARE CAPITAL SYSTEM 241
EARLY DEVELOPMENTS 241
ENTERPRISE SHARES 242
DISTRIBUTION OF PROFIT 243
ISSUE AND REDEMPTION OF SHARES 243
SHARES AND DEBENTURES 244
VALUATION OF ASSETS ON ISSUE OF SHARES 244
FURTHER DEVELOPMENT OF THE SHARE CAPITAL SYSTEM 244
DEVELOPMENT OF SECURITIES MARKETS 245
PUBLIC OFFERINGS 247
THE SHANGHAI STOCK EXCHANGE 249
THE SHENZHEN STOCK EXCHANGE 251
B SHARE MARKET AND OVERSEAS LISTING 252
OVERSEAS LISTINGS 254
INVESTMENT FUNDS AND SECURITIES INTERMEDIARIES 254
REGULATORY AND LEGAL FRAMEWORK OF SECURITIES MARKETS 256
REGULATORY BODIES OF CHINESE SECURITIES MARKETS 256
LEGAL FRAMEWORK OF SECURITIES MARKETS 257
FEATURES OF SECURITIES MARKETS IN CHINA 263
STOCK MARKETS 263
BOND MARKET 264
CONCLUSION 265
XIV CONTENTS
CHAPTER 15 ACCOUNTING FOR SHARE CAPITAL COMPANIES 267
ACCOUNTING REGULATIONS FOR SHARE CAPITAL COMPANIES 267
GENERAL PRINCIPLES OF ACCOUNTING MEASUREMENT 268
CURRENT ASSETS 269
LONG-TERM INVESTMENT 269
FIXED ASSETS 270
INTANGIBLE AND OTHER ASSETS 270
CURRENT LIABILITIES AND LONG-TERM LIABILITIES 270
SHAREHOLDERS EQUITY 271
COSTS AND EXPENSES 271
REVENUE 271
PROFITS AND PROFITS APPROPRIATION 271
DISCLOSURE OF ACCOUNTING INFORMATION 272
THE PROSPECTUS 274
LISTING STATEMENT 275
ANNUAL REPORTS 275
INTERIM REPORTS 275
ANNOUNCEMENT OF SIGNIFICANT EVENTS 276
REPORT ON INTENDED TAKEOVERS 276
ACCOUNTING FOR B SHARE AND H SHARE COMPANIES 276
INFORMATION DISCLOSURE: PROBLEMS AND ISSUES 277
DETAILED REGULATIONS 277
RELIABILITY OF ACCOUNTING INFORMATION 278
ADEQUACY OF DISCLOSURE 278
TIMELINESS 278
INSIDER INFORMATION 279
CONCLUSION 279
CHATPER16 THE TAXATION SYSTEM 281
HISTORICAL BACKGROUND 281
OBJECTIVES OF THE 1994 TAX REFORMS 282
UNIFICATION OF TAX LAWS AND SIMPLIFICATION OF THE TAX SYSTEM 282
MACRO-ECONOMIC CONTROLS 283
ADMINISTRATION AND ENFORCEMENT OF TAX POLICIES 283
TURNOVER TAXES 283
VALUE-ADDED TAX 285
CONSUMPTION TAX 287
BUSINESS TAX 287
INDIVIDUAL INCOME TAX 288
TAXABLE INCOME 289
INCOME TAX FOR ENTERPRISES 289
BIBLIOGRAPHY
INDEX
CONTENTS
INCOME TAX FOR ENTERPRISES WITH FOREIGN INVESTMENT AND
FOREIGN ENTERPRISES
INCOME TAX FOR DOMESTIC ENTERPRISES
OTHER TAXES
REAL PROPERTY GAINS TAX
RESOURCE TAX
TARIFFS
DOUBLE TAX AGREEMENTS
FURTHER DEVELOPMENT OF THE TAX SYSTEM
CONCLUSION
XV
290
298
299
299
300
300
301
301
302
303
313
|
| any_adam_object | 1 |
| author | Tang, Yun-Wie Chow, Lynne Cooper, Barry J. |
| author_facet | Tang, Yun-Wie Chow, Lynne Cooper, Barry J. |
| author_role | aut aut aut |
| author_sort | Tang, Yun-Wie |
| author_variant | y w t ywt l c lc b j c bj bjc |
| building | Verbundindex |
| bvnumber | BV014136805 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5616 |
| callnumber-raw | HF5616.C6 |
| callnumber-search | HF5616.C6 |
| callnumber-sort | HF 45616 C6 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QG 860 |
| ctrlnum | (OCoLC)45270224 (DE-599)BVBBV014136805 |
| dewey-full | 657/.0951 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.0951 |
| dewey-search | 657/.0951 |
| dewey-sort | 3657 3951 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
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| geographic | China (DE-588)4009937-4 gnd |
| geographic_facet | China |
| id | DE-604.BV014136805 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:58:17Z |
| institution | BVB |
| isbn | 9626611391 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009686584 |
| oclc_num | 45270224 |
| open_access_boolean | |
| owner | DE-945 |
| owner_facet | DE-945 |
| physical | XV, 319 S. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | Sweet & Maxwell, Asia |
| record_format | marc |
| spelling | Tang, Yun-Wie Verfasser aut Accounting and finance in China a review of current practice Tang Yun-Wie ; Lynne Chow ; Barry J. Cooper 4. ed. Hong Kong [u.a.] Sweet & Maxwell, Asia 2000 XV, 319 S. txt rdacontent n rdamedia nc rdacarrier Steuer Accounting China Finance China Taxation China Kreditwesen (DE-588)4032950-1 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf China (DE-588)4009937-4 gnd rswk-swf China (DE-588)4009937-4 g Rechnungswesen (DE-588)4048732-5 s DE-604 Finanzwirtschaft (DE-588)4017214-4 s Kreditwesen (DE-588)4032950-1 s Steuersystem (DE-588)4183215-2 s Chow, Lynne Verfasser aut Cooper, Barry J. Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tang, Yun-Wie Chow, Lynne Cooper, Barry J. Accounting and finance in China a review of current practice Steuer Accounting China Finance China Taxation China Kreditwesen (DE-588)4032950-1 gnd Steuersystem (DE-588)4183215-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| subject_GND | (DE-588)4032950-1 (DE-588)4183215-2 (DE-588)4048732-5 (DE-588)4017214-4 (DE-588)4009937-4 |
| title | Accounting and finance in China a review of current practice |
| title_auth | Accounting and finance in China a review of current practice |
| title_exact_search | Accounting and finance in China a review of current practice |
| title_full | Accounting and finance in China a review of current practice Tang Yun-Wie ; Lynne Chow ; Barry J. Cooper |
| title_fullStr | Accounting and finance in China a review of current practice Tang Yun-Wie ; Lynne Chow ; Barry J. Cooper |
| title_full_unstemmed | Accounting and finance in China a review of current practice Tang Yun-Wie ; Lynne Chow ; Barry J. Cooper |
| title_short | Accounting and finance in China |
| title_sort | accounting and finance in china a review of current practice |
| title_sub | a review of current practice |
| topic | Steuer Accounting China Finance China Taxation China Kreditwesen (DE-588)4032950-1 gnd Steuersystem (DE-588)4183215-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| topic_facet | Steuer Accounting China Finance China Taxation China Kreditwesen Steuersystem Rechnungswesen Finanzwirtschaft China |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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