La réforme du système comptable dans les entreprises chinoises

Michel Gervais

ACCRA, 1996, vol. 2, issue 2, 93-109

Abstract: The article concerns reform of the enterprise accounting system in China. It examines the agencies responsible for specification of the system, the actual reform process, and the problem posed by its application (fragmentary legal environment, mixed economy, introduction of new accounting concepts, treatement of funds specific to the previous system, determination of the value of the enterprise).

Keywords: accounting standard; accounting system in China; standardization (search for similar items in EconPapers)
Date: 1996
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