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

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  • Marc Amblard
  • Corine Eyraud

Abstract

Recording and communicating information about an economic entity are the primary function of accounting. The accounting rules result from collective negociations or autoritarian dictates ; so, both present particular features : they evolve and give way to new models. We think these evolutions are the consequence of outside change ; conversely, we also think they have an effect on economic, social and societal structures. The study of chinese accounting reform, few years ago, is an illuminating illustration.

Suggested Citation

  • Marc Amblard & Corine Eyraud, 2008. "La réforme des entreprises d'État chinoises, une entrée par la comptabilité : 1993-2001," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 27-42.
    • Handle: RePEc:cai:accafc:cca_142_0027
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    Keywords

    Chine; reform; accounting; rule; model;
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