CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT
China, a country with an economy and population whose values exceeded all expectations over the last century, still makes considerable efforts to answer several calls from policy makers to develop responsibly in terms of industrialization, used resources and their reuse, economic restructuring,...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2014-05-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014_Special/82_Breahna%CC%86%20Preva%CC%86t%20Ionela.pdf |
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| author | BREAHNĂ-PRAVĂŢ IONELA-CRISTINA |
| author_facet | BREAHNĂ-PRAVĂŢ IONELA-CRISTINA |
| author_sort | BREAHNĂ-PRAVĂŢ IONELA-CRISTINA |
| collection | DOAJ |
| description | China, a country with an economy and population whose values exceeded all expectations over the last
century, still makes considerable efforts to answer several calls from policy makers to develop responsibly in terms of
industrialization, used resources and their reuse, economic restructuring, environmental protection and health etc. The
major goal of China, the fact that its economy could become leader until 2030, its direct involvement in The Global
Markets Project, and other items, make the study of national particularities of the accounting system of this country to
be a topic of great interest.
The fact that China has become a key pawn in the economy and world politics, reflected it in the accounts
also. Development of cross-border transactions, capital markets, tax, multiple ownership of economic entities, all of
these and not only, lead to the need for convergence with international accounting standards.
Therefore, we try by means of this paper, to approach a series of issues related to past, present and likely
future of the Chinese accounting system, how the system will influence and will be influenced by the social, economic
and political environment |
| first_indexed | 2024-04-12T16:25:13Z |
| format | Article |
| id | doaj.art-0030fb7279944393bac871e7ea7fbedd |
| institution | Directory Open Access Journal |
| issn | 1844-7007 1844-7007 |
| language | English |
| last_indexed | 2024-04-12T16:25:13Z |
| publishDate | 2014-05-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-0030fb7279944393bac871e7ea7fbedd2022-12-22T03:25:24ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70071844-70072014-05-011Special number - Information society and sustainable development463470CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENTBREAHNĂ-PRAVĂŢ IONELA-CRISTINA0 “VASILE ALECSANDRI” UNIVERSITY OF BACĂUChina, a country with an economy and population whose values exceeded all expectations over the last century, still makes considerable efforts to answer several calls from policy makers to develop responsibly in terms of industrialization, used resources and their reuse, economic restructuring, environmental protection and health etc. The major goal of China, the fact that its economy could become leader until 2030, its direct involvement in The Global Markets Project, and other items, make the study of national particularities of the accounting system of this country to be a topic of great interest. The fact that China has become a key pawn in the economy and world politics, reflected it in the accounts also. Development of cross-border transactions, capital markets, tax, multiple ownership of economic entities, all of these and not only, lead to the need for convergence with international accounting standards. Therefore, we try by means of this paper, to approach a series of issues related to past, present and likely future of the Chinese accounting system, how the system will influence and will be influenced by the social, economic and political environmenthttp://www.utgjiu.ro/revista/ec/pdf/2014_Special/82_Breahna%CC%86%20Preva%CC%86t%20Ionela.pdfChinese accounting systemnormalizationconvergenceCASIFRS. |
| spellingShingle | BREAHNĂ-PRAVĂŢ IONELA-CRISTINA CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie Chinese accounting system normalization convergence CAS IFRS. |
| title | CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT |
| title_full | CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT |
| title_fullStr | CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT |
| title_full_unstemmed | CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT |
| title_short | CONSIDERATIONS ON CHINA’S ACCOUNTING SYSTEM – A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT |
| title_sort | considerations on china s accounting system a rising country trying to become an example of sustainable development |
| topic | Chinese accounting system normalization convergence CAS IFRS. |
| url | http://www.utgjiu.ro/revista/ec/pdf/2014_Special/82_Breahna%CC%86%20Preva%CC%86t%20Ionela.pdf |
| work_keys_str_mv | AT breahnapravationelacristina considerationsonchinasaccountingsystemarisingcountrytryingtobecomeanexampleofsustainabledevelopment |