Accounting Standards in the People's Republic of China: Responding to Economic Reforms.
研究了中国经济改革背景下会计准则的修订，对比了最新法规与西方报告标准的差异，评估了中国向国际准则靠拢的进展，对关注中国会计改革和资本市场发展的读者有参考价值。
Abstract SYNOPSIS: Economic reforms in the People's Republic of China are continuing to move the Chinese economy toward a market model. Much of China's output is now generated outside of the state sector. Privatization reforms include a share system of ownership, development of organized stock exchanges, and listing of shares in Chinese companies on Western exchanges. A revision of Chinese accounting standards is essential for the success of these reforms, and China's Ministry of Finance has begun a comprehensive revision of reporting requirements. Recent regulations are examined, differences between these regulations and Western reporting standards are identified, and an evaluation of China's progress toward internationally accepted norms is made.