The Evolution of Accounting and Economic Reform in the People's Republic of China

M.W. Luke Chan, Wendy Rotenberg and You Mei Che

Quantitative Studies in Economics and Population Research Reports from McMaster University

Abstract: This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese economic progress. As China moves towards a more decentralized, market-based economy, ownership and financing arrangements for enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these new and emerging economic relationships.

Keywords: accounting; China (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Pages: 26 pages
Date: 1997-01
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Persistent link: https://EconPapers.repec.org/RePEc:mcm:qseprr:322

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