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

Author

Listed:
  • M.W. Luke Chan
  • Wendy Rotenberg
  • You Mei Che

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.

Suggested Citation

  • M.W. Luke Chan & Wendy Rotenberg & You Mei Che, 1997. "The Evolution of Accounting and Economic Reform in the People's Republic of China," Quantitative Studies in Economics and Population Research Reports 322, McMaster University.
  • Handle: RePEc:mcm:qseprr:322
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    More about this item

    Keywords

    accounting; China;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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