Download or read book Accounting and Auditing in China written by Z. Jun Lin and published by Routledge. This book was released on 2018-10-26 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book La v rification de comptabilit en Chine l preuve des mod les occidentaux written by Haiying Wang-Foucher and published by Editions L'Harmattan. This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'impôt a toujours été une ressource première des Etats. De ce fait, le contrôle de la collecte de l'impôt a tenu une place importante au sein de l'administration de l'Etat. A l'heure actuelle, le contrôle de l'impôt en ce qui concerne les entreprises prend la forme de la vérification de comptabilité. Lorsque l'on replace la vérification de comptabilité parmi les autres contrôles opérés par l'administration, il apparaît clairement que les prérogatives des agents des impôts sont spécifiques, tout comme le sont les garanties offertes aux contribuables. La vérification de comptabilité apparaît alors comme une confrontation entre les pouvoirs de l'administration fiscale et les garanties offertes au contribuable. À l'aune du droit comparé, la vérification de comptabilité peut être appréhendée plus largement comme la définition d'un équilibre entre les pouvoirs de l'administration et les garanties offertes au contribuable, et ce, à chaque phase des opérations de vérification de comptabilité. Chaque système juridique apporte ainsi sa propre réponse, au double souci de respect des droits du contribuable et d'efficacité du contrôle. La réponse du système juridique chinois tranche singulièrement avec celle des trois pays occidentaux comparés, où la tendance est au renforcement des garanties du contribuable. Dans la mesure où la protection des droits du contribuable lors de la vérification de l'entreprise semble être une des valeurs faisant l'objet d'un consensus international, une réforme des procédures fiscales chinoises s'inspirant des systèmes occidentaux est indispensable.
Download or read book Development of Accounting and Auditing Systems in China written by Xu-Dong Ji and published by Ashgate Publishing. This book was released on 2001 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investigating the development of Chinese accounting in a broad social, economic and cultural environment and analyzing the environmental influences on the development of accounting in China, including the latest accounting systems, this cutting-edge analysis makes a worthy addition to a growing area of research.
Download or read book The Directory Chronicle for China Japan Corea Indo China Straits Settlements Malay States Sian Netherlands India Borneo the Philippines c written by and published by . This book was released on 1896 with total page 1202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L volution de la comptabilit de responsabilit en Chine entre 1949 et 2000 written by Hao Shi and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: La recherche que nous avons menée sur la « comptabilité de responsabilité », nom officiel du contrôle de gestion en Chine, renvoie aux problèmes généraux rencontrés par le contrôle de gestion suite aux mutations sociales, économiques de ces dernières années. Notre recherche historique montre que, tout en gardant la structure organisationnelle basée sur le travail en équipe, le contenu, les paramètres et les indicateurs de la « comptabilité de responsabilité » ont changé au service des besoins politiques. Malgré des parentés avec la Direction par Objectifs et la méthode Bat'a, la « comptabilité de responsabilité chinoise » présente deux aspects caractéristiques : une forte intervention du Politique et une responsabilité de nature plutôt collective. Son évolution historique indique, d'une part, que le contrôle de gestion est un produit des rapports sociaux, qu'il constitue une charnière entre des valeurs institutionnelles et les comportements des acteurs dans l'entreprise et qu'il est parfois vecteur de révolution sociale ; d'autre part, la thèse permet de montrer que le contrôle de gestion peut être un catalyseur de l'ardeur des travailleurs, de leur animation, et contribuer à la performance de l'entreprise ; que les instruments de contrôle de gestion n'ont pas forcément besoin d'être compliqués mais adaptés en prenant en compte les divers éléments culturels, économiques et sociaux de l'organisation.Mots.
Download or read book Comptabilit rurale en Chine de la lib ration la conf rence du Wuhan written by Thierry Pairault and published by . This book was released on 1975 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Protocol on the Accession of the Separate Customs Territory of Taiwan Penghu Kinmen and Matsu to the Marrakesh Agreement Establishing the World Trade Organization Volume 2 written by World Trade Organization and published by Cambridge University Press. This book was released on 2003-02-06 with total page 1046 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official WTO certified text of the Protocol of Accession negotiated by the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu to join the WTO.
Download or read book The Directory Chronicle for China Japan Corea Indo China Straits Settlements Malay States Siam Netherlands India Borneo the Philippines c written by and published by . This book was released on 1899 with total page 1396 pages. Available in PDF, EPUB and Kindle. Book excerpt: With which are incorporated "The China directory" and "The Hongkong directory and Hong list for the Far East" ...
Download or read book La comptabilit en R publique populaire de Chine written by Doria Tremblay and published by Québec : Faculté des sciences de l'administration, Université Laval. This book was released on 1988 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 50 ans 50 entrepreneurs fran ais en Chine written by Anne Garrigue and published by Pearson Education France. This book was released on 2014-11-28 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: A l'occasion du cinquantenaire de l'établissement des relations diplomatiques entre la France et la Chine, un ouvrage qui dévoile le portrait de 50 entrepreneurs français installés en Chine.
Download or read book The Directory Chronicle of China Japan Straits Settlements Malaya Borneo Siam the Philippines Korea Indo China Netherlands Indies Etc written by and published by . This book was released on 1898 with total page 1338 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Official Journal written by League of Nations and published by . This book was released on 1921 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: Included are the Minutes (or Procès-verbal) of the Council from its first meeting, Paris, January 16, 1920, to the session, ; the budget for the 3d- financial period (1921- ) in 1920, no. 7, 1921, no. 9, 1923- no. 1 of each year; statements of the "Present situations as regards international engagements registered with the Secretariat"; Saar Basin, periodical and other reports and papers; reports on the financial reconstruction of Austria, and of Hungary; and many other reports and papers.
Download or read book FRANCE Major Banks Financial and Insurance Companies Directory written by and published by Business Information Agency. This book was released on with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CMA written by and published by . This book was released on 1991 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Dynamics and Challenges of Tetranormalization written by Henri Savall and published by IAP. This book was released on 2013-03-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
Download or read book Heath s French and English Dictionary written by James Boïelle and published by . This book was released on 1903 with total page 1211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Also published under title "Cassell's new French dictionary."
