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International Accounting
 

China's accounting regulatory regime and its structure

Vol. 25, Iss. 7, JULY 2022

Received: 31 March 2022

Received in revised form: 12 June 2022

Accepted: 29 June 2022

Available online: 14 July 2022

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: C50, М40

Pages: 747–759

https://doi.org/10.24891/ia.25.7.747

LYU HONGYING Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation
islvhy@gmail.com

https://orcid.org/0000-0003-3365-7992

Subject. This article deals with the issues related to the accounting regulatory system of China, considering its main components and structural features.
Objectives. The article aims to present the characteristics of the accounting regulatory system of China and analyze its composition horizontally and vertically.
Methods. For the study, I used analysis, synthesis, and other general scientific methods.
Conclusions. The article notes that the accounting regulatory system of China can be divided vertically into four levels according to powers and legal force, and horizontally, four aspects of it can be distinguished in accordance with the content of the accounting rules.

Keywords: China, statutory regulation, reform, regulatory documents, law

References:

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