Resources Accounting in China

Resources Accounting in China PDF

Author: Alessandro Lanza

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 193

ISBN-13: 9401148368

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Following the presentation ofChina's Agenda XXIin 1994, the Fondazione Eni Enrico Mattei began a fruitful collaboration with the SSTC (State Science and Technology Commission) on Natural Resource Accounting of the People's Republic of China. Among other initiatives, the Fondazione organised a seminar held in Beijing in March 1996, entitled "Resources Accounting in China". This volume brings together 11 papers as the result ofthat seminar. Our main attempt was to compare approaches and knowledge of specific issues in this area. As far as the approach is concerned there appear to be some interesting comparisons to be drawn considering the authors' different fields of expenence. Seven papers are written by Chinese participants and four by visiting experts from the West. All the Chinese contributions point out the importance of the environment in economic development and a determination to measure the effects as a means to successful management of natural resources. They concentrate on rather specific issues within the constraints of the prevailing economic conditions where identification and pricing of assets tend to be specified by administrative norms. Although the general framework of the Chinese approach tends to be scientific and administrative, all papers contain interesting and useful statistical information. The papers by visiting experts also stress the importance of taking into account environmental aspects in deriving indicators relating to economic development. In contrast to the Chinese contributions, however, they tend to be more abstract and more clearly based on economic theory.

Development of Accounting and Auditing Systems in China

Development of Accounting and Auditing Systems in China PDF

Author: Xu-Dong Ji

Publisher: Routledge

Published: 2017-10-05

Total Pages: 308

ISBN-13: 1351808710

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This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.

China Accounting Services

China Accounting Services PDF

Author: China Knowledge Press

Publisher: China Knowledge Press

Published: 2003

Total Pages: 3

ISBN-13: 9810490038

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The accounting services sector has grown in the period since economic liberalization in China. This report concentrates on the development of this very large market, and contains chapters on the institutional and legal framework, new rules and regulations, and the changes and outlook following China's accession to WTO.

Accounting and Auditing in China

Accounting and Auditing in China PDF

Author: Z. Jun Lin

Publisher: Routledge

Published: 2018-10-26

Total Pages: 395

ISBN-13: 0429876181

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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.

Regional Material Flow Accounts for China

Regional Material Flow Accounts for China PDF

Author: Heming Wang

Publisher:

Published: 2020

Total Pages: 0

ISBN-13:

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Over the last three decades, China has experienced the most dynamic economic development lifting living standards and resulting in fast-growing use of natural resources. In the past, the focus has been on national MFA accounts which do not do justice to the second largest economy, home to 19% of the world population and having 30% of global material use. In this research, we calculate material extraction for China at the regional level during 1995-2015 using the most recent available statistical data and applying the most up-to-date international calculation methods. In particular, we combine a bottom-up and top-down approach for constructing the dataset of China's economically used Domestic Extraction (DEU) in an integrated way. This approach also improves the Chinese national material flow accounts and allows us to present a reliable database of DE of materials for China to date. Our new dataset provides the basis for calculating material footprints and environmental impacts of China's regions. The dataset enables us to evaluate regional resource efficiency trends in China. We find that during the past two decades, China's material use has grown strongly from 11.7 billion tonnes in 1995 to 35.4 billion tonnes in 2015. Material use has accelerated between 2000 and 2010 but slowed down between 2010 and 2015 reflecting the economic contraction caused by the Global Financial Crisis which reduced the global demand for China's manufacturing and a reorientation of China's economic policy settings toward quality of growth. Unsurprisingly, different regions play different roles in the supply chain of materials, achieving different economic performances resulting in very diverse material efficiency outcomes. This information is important to allow for a targeted policy approach to increase resource efficiency, reduce environmental impacts of resource use, and grow wellbeing in China with large positive implications for global sustainability. This study provides the basis for the development of relevant resource management policies for different regions in the future.

Natural Resources Utilization in China

Natural Resources Utilization in China PDF

Author: Malin Song

Publisher: Springer Nature

Published: 2023-09-11

Total Pages: 336

ISBN-13: 9819949815

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This book focuses on the evaluation, coordination, and effects of China’s natural resource utilization. By adopting both quantitative and qualitative analyses, this book objectively evaluates the spatial distribution characteristics and coupling relationship of China’s natural resource utilization based on the status quo and prominent problems during resource utilization. Moreover, the environmental, economic, and price fluctuation effects of China’s natural resource utilization are discussed. Finally, current policy systems for efficient utilization of natural resources in China and abroad are provided, which suggest a way for China to achieve efficient utilization of natural resources through an appropriate policy mechanism. This book aims to seek the balance the utilization of natural resources and sustainable development in China. It puts forward a new paradigm of natural resource utilization by incorporating the efficiency evaluation, coordination measures, and effect mechanisms of different kinds of natural resources. The evaluation system and related research methods for the efficient utilization of natural resources are very mature, laying a foundation for the development of this book’s content. As the conservation of natural resources is widely accepted, this book helps readers understand how to achieve efficient natural resource utilization in China. Meanwhile, the study of resource utilization in China can provide insights for other countries.

Contemporary Accounting Issues in China

Contemporary Accounting Issues in China PDF

Author: Kin Cheung Liu

Publisher: Prentice Hall PTR

Published: 1996

Total Pages: 210

ISBN-13:

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Since the economic reform in China in the late 1970s, considerable changes have been made in the field of accounting and related areas. There are indications that the pace of changes has quickened in the last couple of years. However, no detailed analytical account has been made so far on particular issues and the problems involved. This book gives an indepth analysis of the major issues arising in the area of accounting in China with particular emphasis on financial reporting and managerial evaluation.

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