Asian financial crisis and accounting reforms in China
Outlines economic and accounting reforms in China since the late 1970s and assesses the impact of the 1997 Asian financial crisis on them. Suggests that although China escaped the recession suffered by neighbouring countries, it still has a high risk of financial crisis recession and enumerates the...
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| Veröffentlicht in: | Managerial finance 2000, Vol.26 (5), p.63-79 |
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| container_title | Managerial finance |
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| creator | Jun Lin, Z Chen, Feng |
| description | Outlines economic and accounting reforms in China since the late 1970s and assesses the impact of the 1997 Asian financial crisis on them. Suggests that although China escaped the recession suffered by neighbouring countries, it still has a high risk of financial crisis recession and enumerates the reasons why. Explains the steps taken by the government to reduce the risk, including reforms aimed at the standardization of accounting practices and improved reliability and comparability of financial information. Discusses the nine practical accounting standards issued between May 1997 and July 1999, which are in line with international standards and summarizes the reforms to enhance the independent status of public practitioners and the auditing standards issued so far. Identifies six remaining problems in the process of accounting reform but believes it is on the right track. |
| doi_str_mv | 10.1108/03074350010766684 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0307-4358 |
| ispartof | Managerial finance, 2000, Vol.26 (5), p.63-79 |
| issn | 0307-4358 1758-7743 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_31018960 |
| source | Standard: Emerald eJournal Premier Collection; Emerald Complete Journals |
| subjects | Accounting procedures Accounting standards Accounting systems Banking China Currency Economic conditions Economic crisis Economic growth Economic reform International standards Recessions Risk management Securities markets Unemployment |
| title | Asian financial crisis and accounting reforms in China |
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