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

Marc Amblard () and Corinne Eyraud ()
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Marc Amblard: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique, IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris
Corinne Eyraud: IREBS - Institut de recherche de l'European Business School - EBS Paris - European Business School Paris

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Abstract: Recording and communicating informationabout an economic entity are the primary functionof accounting. The accounting rules resultfrom collective negociations or autoritarian dictates; so, both present particular features : theyevolve and give way to new models. We thinkthese evolutions are the consequence of outsidechange ; conversely, we also think they have aneffect on economic, social and societal structures.The study of chinese accounting reform, few yearsago, is an illuminating illustration.

Keywords: REFORM; ACCOUNTING; RULE; MODEL; CHINE; RÉFORME; COMPTABILITÉ; SOCIÉTÉ; RÈGLE; MODÈLE (search for similar items in EconPapers)
Date: 2008-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00377468
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, pp.27-42

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