Objectives of Financial Reporting with Chinese Characters |
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引用本文: | Xiaoping Xu Ru Gao. Objectives of Financial Reporting with Chinese Characters[J]. 中国经济评论(英文版), 2006, 5(6): 13-19 |
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作者姓名: | Xiaoping Xu Ru Gao |
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摘 要: |
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Objectives of Financial Reporting with Chinese Characters |
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Abstract: | Objectives of financial reporting are not immutable--they are influenced by a variety of factors, such as the economic, legal, political, and social environment in which financial reporting takes place. As the environmental contexts have changed in China since 1992, objectives of financial reporting have shown even more Chinese characters. In this paper, we focus on these special characters of objectives of financial reporting in China. In order to understand the objectives featured by Chinese characters, we are trying to find the hidden relationships between the objectives and environmental contexts. Our research shows that many researchers have already tried to establish objectives of financial reporting with Chinese characters, however current studies do have their limitations, and further studies should be done. |
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Keywords: | objectives of financial reporting Chinese characters environmental contexts |
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