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ИД «Финансы и кредит»






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


JEL Classification: C50, М40

Pages: 747–759


LYU HONGYING Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation


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


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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 25, Iss. 7
July 2022