La réforme des entreprises d'État chinoises, une entrée par la comptabilité: 1993-2001

Marc Amblard and Corine Eyraud

ACCRA, 2008, vol. 14, issue 2, 27-42

Abstract: Recording and communicating information about an economic entity are the primary function of accounting. The accounting rules result from collective negociations or autoritarian dictates ; so, both present particular features : they evolve and give way to new models. We think these evolutions are the consequence of outside change ; conversely, we also think they have an effect on economic, social and societal structures. The study of chinese accounting reform, few years ago, is an illuminating illustration.

Keywords: Chine; reform; accounting; rule; model (search for similar items in EconPapers)
Date: 2008
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