Les enseignements d'une comparaison de la comptabilité sociale des entreprises en Chine et en France

S. Evraert, Y. DING

Comptabilité Contrôle Audit

May 2002, pp.287-310

Departments: Accounting & Management Control

This paper discusses the similarities and the differences between the annual accounts drawn up in China and France in a period of rapid change and global international harmonization. As the two continental countries use a two tier system, one can wonder if such an organisation might persist over time.