China’s Accounting Law: Basis for internal supervision
An entity shall comply with the following rules and provisions in its internal supervision: ① The national financial laws, regulations, and rules; ② The accounting laws and regulations and the national unified accounting system; ③ The specific application rules and supplementary provisions formulated by the finance departments and bureaus of the provinces, autonomous regions, and municipalities directly under the Central Government and the competent authorities of the State Council in accordance with the Accounting Law, and the national unified accounting system; ④ The internal accounting management system developed by the entity according to the Accounting Law and the national unified accounting system; and ⑤ The internal budgets, financial plans, economic plans, and business plans of the entity.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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