New development: China promotes government financial accounting and management accounting

James L. Chan

Public Money & Management, 2015, vol. 35, issue 6, 451-454

Abstract: In late 2013, China's political leadership decided to require the government to practice accrual accounting and prepare whole-of-government financial reports. This decision was codified in the new budget law and followed up by a State Council directive endorsing the reform proposal of the Ministry of Finance. Some basic government accounting standards have been made public for comment. In the same timeframe, the ministry also decided to promote management accounting in order to raise the competency and contributions of China's millions of accounting personnel.

Date: 2015
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DOI: 10.1080/09540962.2015.1083692

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