A General History Of Chinese Accounting Volume 1
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A General History Of Chinese Accounting Volume 1
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Author : Daoyang Guo
language : en
Publisher: Springer
Release Date : 2024-11-20
A General History Of Chinese Accounting Volume 1 written by Daoyang Guo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-11-20 with Business & Economics categories.
This book, as the first volume of A General History of Chinese Accounting, addresses the origin and development of Chinese accounting in the long history that covers a time span from remote antiquity through the Warring States Period (476—221 BC). It starts with an introduction section that functions as the overarching framework for all the 12 volumes. Following the Introduction are two Parts, of which Part 1 delves into the historical origin of Chinese accounting, whereas Part 2 gives an introduction to Chinese accounting in archaic times. The examination of the origin of accounting practices in Part 1 suggests that by the Late Paleolithic Age, approximately 15,000 to 50,000 years ago, the primitive people in China had almost completed the transition from living as “subjects of nature” to becoming nature-conquering “subjects of production”, marked by their use of methods and rules for measurement recording, which signifies the beginning of China’s prehistoric accounting practices. Its significance lies in the role the accounting played in helping the people survive and ushering in the Neolithic Age, when evolution from primitive measurement recording to the development of the combination of numerals and writing symbols called “Shuqi” occurred. By the end of the primitive society, the prehistoric “Shuqi” had become more and more mature that it ultimately evolved into a new form in the age of civilization, known to all in the modern world. Chinese accounting in archaic times is addressed chronologically in various chapters respectively in relation to the Xia, Shang, and Zhou dynasties, the latter roughly covering the Spring and Autumn Period and the Warring States Period, until the medieval period of China. It is found out that the accounting in the Warring States Period is a critical stage in the historical transition. The book series are targeted towards a very broad readership. With rich content, careful investigations and remarkable readability and accessibility, they are meticulously tailored not only for scholarly experts, educators and seasoned practitioners working within the realms of accounting, auditing and finance but also for laypersons with a keen interest in the history of Chinese accounting.
General History Of China S Foreign Trade A Volume 1
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Author : Yuqin Sun
language : en
Publisher: World Scientific
Release Date : 2024-02-08
General History Of China S Foreign Trade A Volume 1 written by Yuqin Sun and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-08 with Business & Economics categories.
China boasts a long history of foreign trade. As early as the pre-Qin period, residents of the country began to ship silk and other merchandise on outbound voyages. From the 2nd century BCE on, China has been connected to the rest of the world via the Overland Silk Road and the Maritime Silk Road initiated in the reign of Emperor Wu of the Western Han Dynasty.Trade relations between China and other regions in the world have been developing gradually and continuously. Trade has contributed to deepening economic and cultural exchanges between China and other countries. While benefiting the whole of humankind, Chinese civilization has also absorbed the achievements of other civilizations, allowing China and other countries to experience mutual benefits and advance together.This is the first volume in a series of books retelling the arduous development of China's foreign trade. It covers ancient times, recording China's foreign trade from the pre-Qin period to the early period of the Qing Dynasty.
The Big Four And The Development Of The Accounting Profession In China
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Author : Paul Gillis
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-02-21
The Big Four And The Development Of The Accounting Profession In China written by Paul Gillis and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-21 with Business & Economics categories.
This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.
Accounting In China In Transition 1949 2000
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Author : Allen Huang
language : en
Publisher: World Scientific
Release Date : 2001
Accounting In China In Transition 1949 2000 written by Allen Huang and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949OCo1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time. During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contrast, Deng's China set itself the ambitious task of transforming the centrally planned and centrally controlled economy into a market economy OC with Chinese characteristicsOCO. There has been an accompanying development in Chinese accounting, in which its key role of serving the Government's planning and control needs is transformed into serving the information needs of decision-makers in the market-place. The economic reform in Deng's China has made considerable progress, which is particularly evident in the urban and coastal regions. The transition from a planned economy to a market economy is incomplete and certain vexatious problems have yet to be resolved. The resolution of the state owned enterprise reform issues will set a precedent for the further reform of Chinese accounting. Contents: Brief History of Accounting in China up to 1949; Accounting in Mao's China: Establishment Phase: 1949OCo1957; Great Leap Forward: 1958OCo1962; Recovery Phase: 1963OCo1965; Cultural Revolution: 1966OCo1978; Accounting in Deng's China: Political Scene in Deng's China; Initial Economic Reform: 1978OCo1984; Planned Commodity Economy: 1984OCo1991; Socialist Market Economy Since 1992; Towards a Successful Outcome for SOE Reform. Readership: Undergraduate and graduate students, academics, businessmen and readers with an interest in Asian economic and financial affairs."
China Accounting Standards
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Author : Lorenzo Riccardi
language : en
Publisher: Springer
Release Date : 2015-11-09
China Accounting Standards written by Lorenzo Riccardi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-09 with Business & Economics categories.
This book provides an exhaustive overview of China’s accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems.
A General History And Collection Of Voyages And Travels Vol 1 18
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Author : Robert Kerr
language : en
Publisher: e-artnow
Release Date : 2020-07-01
A General History And Collection Of Voyages And Travels Vol 1 18 written by Robert Kerr and has been published by e-artnow this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-01 with History categories.
Prepare yourslef for discoveries and new adventures with this incredible book about the true origin of wanderlust. This edition forms a complete history of the earliest start and progress of navigation, discovery, and commerce, by sea and land, from the earliest ages to the early 19th century. First part of the work covers voyages and travels of discovery in the middle ages; from the era of Alfred, King of England, in the ninth century to that of Don Henry of Portugal at the commencement of the fourteenth century. Second part deals with general voyages and travels chiefly of discovery; from the era of Don Henry, in 1412, to that of George III. in 1760. The rest of the work has some particular voyages and travels arranged in systematic order, Geographical and Chronological, and studies voyages during the era of George III conducted upon scientific principles, by which the Geography of the globe has been nearly perfected.
Accounting With Heart
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Author : Wang Jun
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-28
Accounting With Heart written by Wang Jun and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-28 with Business & Economics categories.
In the Western world, examination of business and finance can often be a dry enterprise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. His is a singular voice, which takes the reader beyond the normal realm of finance discourse. —Helen Brand, Chief Executive, ACCA If China, rapidly becoming one of the world's leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself. —Sir David Tweedie, Chairman, International Accounting Standards Board (IASB) This insider's look at the inner workings of China comes from an author who has seen the growth of the modern accounting profession from the start to the present day, as his country prepares for the age of global accounting and auditing standards. Wang Jun's stories of the growth of accountancy in China—and its importance to the expansion of his country's economy—are first and foremost about the cultivation of talent, but also about the importance of accounting standards, ethics and knowledge structures. At an historic juncture during which China "takes a greater leap, exerts a greater influence and pursues excellence," as Mr. Wang puts it, it is good to see that it expects professionals who are well above the ordinary. —Robert L. Bunting, President, International Federation of Accountants (IFAC) This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards. Education and ethics are central in Mr. Wang's erudite addresses, in which he develops a philosophical dissertation based on the lessons of the past and dedicated to promoting the personal and professional values necessary in the pursuit of excellence in a global environment. —Hans van Damme, President of the Federation of European Accountants (FEE) Accounting with Heart energizes, encourages and guides readers to mobilize their passion for learning and the pursuit of excellence; to develop their abilities, management skills, and professional and ethical standards to meet the challenges of globalization; and to take the accountancy profession to new heights. Wang Jun has poured his vast experience into this book which will enrich readers in their striving to become outstanding professionals. —Kamlesh Vikamsey, Former President, Confederation of Asian & Pacific Accountants Accounting with Heart reflects Wang Jun's vision for the development of the accountancy profession in China, a goal in which he has invested significant effort. Just as China is a global market, it is fitting that Chinese accountants play an increasingly important role in the international arena. We welcome that progress and recognize it as an important step for the accountancy profession. —Tim Flynn, Chairman, KPMG China's role in international finance and business, the subtitle of Vice Minister Wang Jun's insightful new book, is one of the big stories of the twenty-first century. To really understand what's happening in China, one must appreciate the way of thinking of Chinese senior officials, and that's the deep value of Accounting with Heart. Emerging from the core of China's monumental transformation, this is a masterful work of personal journey and wise reflection. Anyone dealing with China will profit from its timeless principles and subtle force. —Robert Lawrence Kuhn, Author, How China's Leaders Think Wang Jun brings his enormous experience and understanding of China to his book Accounting with Heart. He has a unique perspective of the development of the economy in China and the role that the accounting profession plays in his country. His commitment to transparency, global standards and integrity are clear in this collection of essays by one of the leading minds in China and across the world. More importantly, Wang Jun's essays outline a roadmap for the development of accounting thought leaders within China while building the framework for educating the next generation of the thousands of professionals within China. It is a must-read for those doing business in all emerging markets. —Sam DiPiazza Jr., CEO, PwC Limited
Chinese Business History
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Author : Robert Gardella
language : en
Publisher: Routledge
Release Date : 2017-07-28
Chinese Business History written by Robert Gardella and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-28 with Business & Economics categories.
This study focuses on how Chinese business organization, practice, and success have been interpreted in the historical literature. By introducing various interpretations of China's economic development (including the impact of the West, modernization, and Marxist, Weberian, and revisionist approaches), as well as Western business history theory, the book establishes a basis for constructing an appropriate framework for future research.
Perspectives On Accounting And Finance In China Rle Accounting
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Author : John Blake
language : en
Publisher: Routledge
Release Date : 2013-12-04
Perspectives On Accounting And Finance In China Rle Accounting written by John Blake and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-04 with Business & Economics categories.
The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
Accounting And Auditing In China
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Author : Z. Jun Lin
language : en
Publisher: Routledge
Release Date : 2018-10-26
Accounting And Auditing In China written by Z. Jun Lin and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-26 with Business & Economics categories.
First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.