IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_072_0025.html
   My bibliography  Save this article

Les facteurs de risque hypothéquant la réussite de la réforme comptable en Chine

Author

Listed:
  • Yuan Ding

Abstract

Accounting reform in China offers a good example of international accounting harmonisation. The anxiety demonstrated by the Chinese authorities during the reform and the irresistible Americanisation of the Chinese accounting system since the reform, however, present several risks for the feasibility of the new system. By using the theory of accounting standardisation, this article seeks to give an overview of this reform and to analyse the reasons for the reform and the choices chosen by the government. It focuses particularly on existing incompatibility between the new system and the economic and professional realities, and the risks in both the fields of accounting regulation and practice.

Suggested Citation

  • Yuan Ding, 2001. "Les facteurs de risque hypothéquant la réussite de la réforme comptable en Chine," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 25-43.
    • Handle: RePEc:cai:accafc:cca_072_0025
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_072_0025
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2001-2-page-25.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_072_0025. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.