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2008
- ISIDORE Id: 10670/1.c71d5c...
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accounting rule model reform ChineSujets proches
Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Marc Amblard et al., « An Accounting Perspective of the Reform of Chinese State Enterprises: 1993-2001 », Accounting Auditing Control, ID : 10670/1.c71d5c...
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Recording and communicating information about an economic entity are the primary functions of accounting. Whether the results of collective bargaining or authoritarian dictates, accounting rules have the feature of evolving to give way to new models. Although these evolutions are the consequence of outside changes, they do affect economic, social, and societal structures. The study of the Chinese accounting reform of a few years ago provides an enlightening example.
