Departmental Bulletin Paper 中国の内部統制制度の現状と課題

徐, 陽

97 ( 1-4 )  , pp.31 - 60 , 2018-01-25 , 長崎大学経済学会
In China, many accounting frauds such as window-dressing occur, and both means and amount of fraud has become wider and bigger. To cope with the accounting frauds, the Chinese government and accounting professional institution have been setting laws or standards for internal control. The purposes of this paper are to outline Chinese accounting laws and regulations for internal control, and to clarify some features of internal control in China with COSO framework in the United States of America as the basis of comparison.

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