Finance and Accounting Regulations Tutorial

Author: Chen Li
Publisher:
Publish Date: 2005-09-14
Features: China is currently in a period of transformation, and economic system reforms have always proceeded far faster than other areas. In recent years, the Chinese government has accelerated the formulation of economic laws and regulations, leading to a continuous emergence of new ones. The selection of laws and regulations in the fields of finance and accounting as the subject of our research is primarily based on two reasons: First, as market entities, enterprises face numerous issues in financial and corporate practices that require in-depth exploration, and in practical work, financial and accounting issues are always closely intertwined. Second, financial law and accounting law play an extremely important role in socio-economic activities. In the early 1960s, the Party Central Committee put forward the famous argument that "the more developed the economy, the more important accounting becomes." In early 1991, when Deng Xiaoping visited Shanghai, he pointed out, "Finance is very important; it is the core of the modern economy. If finance is well-managed, one move can set things in motion, and the entire situation will improve. Inspired by the numerous issues in China's finance and accounting fields and the significant status of financial law and accounting law, we have compiled this "Textbook of Financial and Accounting Laws and Regulations" to introduce laws and regulations closely related to finance and accounting professionals in the field, covering content such as the Company Law, Securities Law, Commercial Bank Law, Negotiable Instruments Law, Accounting Law, Certified Public Accountants Law, Insurance Law, Guarantee Law, Trust Law, and Financial Leasing Law.