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Reviews 347 John Blake and Simon Gao, editors. Perspectives on Accounting and Finance in China. London and New York: Roiitledge, 1995. xv, 382 pp. Hardcover, isbn 0^415-11812-3. Howard Gensler. Auditing Standards ofthe People's Republic ofChina. Hong Kong: FT Law and Tax Asia Pacific, 1996. v, 151 pp. Paperback, isbn 962-661-011-5. On Kit Tarn, editor. Financial Reform in China. New York and London: Routledge, 1995. xiii, 195 pp. Hardcover $65.00, isbn 0-415-01971-0. Perspectives on Accounting and Finance in China by John Blake and Simon Gao consists of nineteen different research papers by forty experts in the areas of accounting and finance. This book is quite comprehensive, each paper discussing different topics in the accounting system and securities markets in China. Taken together, the essays comprise a useful handbook to illustrate the history and development of these systems. This book is divided into four major parts. It begins by examining aspects of the business and financial structure of China such as the stock market, legislation, and investment opportunities. Second, it investigates accounting regulations and standards that are reemerging in China. A comparison is made between Chinese and international accounting standards. Third, it outiines the developments in accounting practices by focusing
China Review International – University of Hawai'I Press
Published: Mar 30, 1997
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