@article{oai:fukuyama-u.repo.nii.ac.jp:00006130,
 author = {飯塚, 勲},
 issue = {1},
 journal = {福山大学経済学論集},
 month = {Sep},
 note = {P(論文), 1970年代末に始まる中国の社会主義市場経済への移行に伴って, 中国の財務会計と監査も改革された。対外解放政策によって, 欧米管理会計の研究と教育も進展するが, その実践への導入は遅れている。本稿では中国の会計制度の改革と現状を概観した。, China began transition to socialist market economy in the late 1970's. Finacial accounting and auditing in China were changed as a part of economic reform. Research and education of western management accounting evolved after the late 1970's, but Chinese type of management accounting is still dominant in practices. This article gives bird's-eye view on reform and status of accounting system in China.},
 pages = {1--14},
 title = {中国会計制度の改革と現状},
 volume = {22},
 year = {1997}
}