... makers to adjust Western principles and systems to the unique environment of China. AFinancial reporting Economic conditions Accounting systems Financial statements China Managerial Finance 80 Accounting Reforms in China: A Transition from State Plan and Control-Oriented System to Capital...

...Yuan Ding Provides an overview of accounting reform in China since 1993, illustrates the structure of the current (juridicial‐based) accounting system and lists the accounting standards being developed. Contrasts historical Chinese accounting methods with current attempts at international...

...John Blake; Simon Gao; Philip Wraith Illustrates the growth of foreign investment in China, which is most often dealt with through Chinese‐foreign equity joint ventures and discusses the business issues involved. Traces the development of the Chinese accounting system, which is now largely in line...