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6 White Paper on the Business Environment in China
Works Cited 12“中国注册会计师人数已达15.5万，从业人员近30万.”
gov.cn. October 3, 2009. http://www.gov.cn/jrzg/2009-10/03/
1 Wang Qishan. Remarks at the International Investment Forum content_1432214.htm.
2008. September 10, 2008. http://english.mofcom.gov.cn/
aarticle/speech/200809/20080905773688.html. 13 Karen Yip. “Number of Accountants ‘Needs to Rise’.” China Daily.
April 25, 2011. http://www.chinadaily.com.cn/cndy/2011-
2 Opinions of the State Council Concerning Accelerating the 04/25/content_12383996.htm.
Development of the Service Sector. (No.7 [2007] of the State
Council). March 17, 2007. 14 Liu Yuting. “The Development, Convergence, Implementation and
Equivalence of Chinese Accounting Standards.” The Ministry of
3 “China’s Service Trade and Service Industry Have Great Finance of the People’s Republic of China. October 11, 2008.
Potential for Development.” People’s Daily Online. February
6,2008.http ://vancouver2.mofcom.gov.cn/aarticle/ 15 Mary Swire. “Investors In Chinese Real Estate Continue To Face
headnews/200802/20080205374575.html. Tax And Accounting Challenges.” Tax-News.com. August 2, 2007.
http://www.tax-news.com/archive/story/Investors_In_Chinese_
4 Michelle Phillips “China Eyes Services Sector of Economy.” R e a l _ E s t a t e _ C o n t i n u e _ To _ Fa c e _ Ta x _ A n d _ A c c o u n t i n g _
Washington Times. July 7, 2010. http://www.washingtontimes. Challenges_xxxx28034.html.
com/news/2010/jul/7/china-eyes-services-sector-of-economy/.
16 Rachel Armstrong. “China Accounting Scandals Put Big
5 “GLOBAL ECONOMY-US, Chinese Service Sectors Four Auditors on Red Alert.” Reuters. June 24, 2011. http://
Lose Steam in Oct.” Reuters. November 5, 2012. http:// www.reuters.com/article/2011/06/24/us-china-accounting-
w w w. r e u t e r s . c o m / a r t i c l e / 2 0 1 2 / 1 1 / 0 5 / g l o b a l - e c o n o m y - idUSTRE75N19J20110624.
idUSL1E8M52AS20121105.
17 Kara Scannell and Shannon Bond. “Audit Firms Face SEC China
6 “China Services Industry Growth Steady in November: Crackdown.” Financial Times. December 3, 2012. http://www.
HSBC PMI.” Reuters. December 3, 2013. http://www. ft.com/intl/cms/s/0/6ee44ace-3d6d-11e2-9f35-00144feabdc0.
reuters.com/article/2013/12/04/us-china-economy-pmi- html.
idUSBRE9B304420131204.
18 Jim Zarroli. “Feds Sue Chinese Audit Firms.” National
7 “China’s 12th Five-Year Plan: Overview.” KPMG China. March Public Radio. December 4, 2012. http://www.npr.
2 0 1 1 . ht t p : / / w w w. kp m g . c o m / C N / e n / Is s u e s A n d In s i g ht s / org/2012/12/04/166464844/sec-sues-chinese-audit-firms.
ArticlesPublications/Publicationseries/5-years-plan/Documents/
China-12th-Five-Year-Plan-Overview-201104.pdf. 19 “SEC Details Friction with Chinese Counterpart Over Audits.”
China Realtime Report. December 5, 2012. http://blogs.wsj.com/
8 Cement Tan. “Investors eye China Services As the Next Big chinarealtime/2012/12/05/sec-details-friction-with-chinese-
Thing.” Reuters. March 21, 2012. http://www.reuters.com/ counterpart-over-audits/.
article/2012/03/21/china-services-idUSL4E8EE10T20120321.
Accessed December 5, 2012. 20 Michael Rapoport. “What’s Next For Big Four Audit Firms In
China?” The Wall Street Journal. January 24, 2014. http://blogs.
9 “China’s Service Sector Totaled 13.134 trln Yuan in 2008.” wsj.com/chinarealtime/2014/01/24/whats-next-for-big-four-
Xinhua. December 25, 2009. http://news.xinhuanet.com/ audit-firms-in-china/.
english/2009-12/25/content_12703221.htm.
21 Wang Jing. “Framing Chinese Advertising: Some Industry Perspec-
10 Jun Wang. “Speech By Mr. Jun Wang, Vice Minister of MOF, tives on the Production of Culture.” Journal of Media and Cultural
PRC. at the 17th World Congress of Accountants.” November Studies 17.3. 2003.
14, 2006. http://www.cicpa.org.cn/english/news_alert/200804/
t20080428_4796.htm. 22 Li Jingrong. “China’s Advertising Industry Braces for Overhaul.”
China.org.cn. September 17, 2006. http://www.china.org.cn/
11“高 级 会 计 人 才 奇 缺 ， 中 美 联 手 推 “ 中 文 版 资 质 证 archive/2006-09/17/content_1181402.htm.
书”.” edu.ce.cn. November 20, 2009. http://edu.ce.cn/exams/
kj/200911/20/t20091120_20466543.shtml.
238
Works Cited 12“中国注册会计师人数已达15.5万，从业人员近30万.”
gov.cn. October 3, 2009. http://www.gov.cn/jrzg/2009-10/03/
1 Wang Qishan. Remarks at the International Investment Forum content_1432214.htm.
2008. September 10, 2008. http://english.mofcom.gov.cn/
aarticle/speech/200809/20080905773688.html. 13 Karen Yip. “Number of Accountants ‘Needs to Rise’.” China Daily.
April 25, 2011. http://www.chinadaily.com.cn/cndy/2011-
2 Opinions of the State Council Concerning Accelerating the 04/25/content_12383996.htm.
Development of the Service Sector. (No.7 [2007] of the State
Council). March 17, 2007. 14 Liu Yuting. “The Development, Convergence, Implementation and
Equivalence of Chinese Accounting Standards.” The Ministry of
3 “China’s Service Trade and Service Industry Have Great Finance of the People’s Republic of China. October 11, 2008.
Potential for Development.” People’s Daily Online. February
6,2008.http ://vancouver2.mofcom.gov.cn/aarticle/ 15 Mary Swire. “Investors In Chinese Real Estate Continue To Face
headnews/200802/20080205374575.html. Tax And Accounting Challenges.” Tax-News.com. August 2, 2007.
http://www.tax-news.com/archive/story/Investors_In_Chinese_
4 Michelle Phillips “China Eyes Services Sector of Economy.” R e a l _ E s t a t e _ C o n t i n u e _ To _ Fa c e _ Ta x _ A n d _ A c c o u n t i n g _
Washington Times. July 7, 2010. http://www.washingtontimes. Challenges_xxxx28034.html.
com/news/2010/jul/7/china-eyes-services-sector-of-economy/.
16 Rachel Armstrong. “China Accounting Scandals Put Big
5 “GLOBAL ECONOMY-US, Chinese Service Sectors Four Auditors on Red Alert.” Reuters. June 24, 2011. http://
Lose Steam in Oct.” Reuters. November 5, 2012. http:// www.reuters.com/article/2011/06/24/us-china-accounting-
w w w. r e u t e r s . c o m / a r t i c l e / 2 0 1 2 / 1 1 / 0 5 / g l o b a l - e c o n o m y - idUSTRE75N19J20110624.
idUSL1E8M52AS20121105.
17 Kara Scannell and Shannon Bond. “Audit Firms Face SEC China
6 “China Services Industry Growth Steady in November: Crackdown.” Financial Times. December 3, 2012. http://www.
HSBC PMI.” Reuters. December 3, 2013. http://www. ft.com/intl/cms/s/0/6ee44ace-3d6d-11e2-9f35-00144feabdc0.
reuters.com/article/2013/12/04/us-china-economy-pmi- html.
idUSBRE9B304420131204.
18 Jim Zarroli. “Feds Sue Chinese Audit Firms.” National
7 “China’s 12th Five-Year Plan: Overview.” KPMG China. March Public Radio. December 4, 2012. http://www.npr.
2 0 1 1 . ht t p : / / w w w. kp m g . c o m / C N / e n / Is s u e s A n d In s i g ht s / org/2012/12/04/166464844/sec-sues-chinese-audit-firms.
ArticlesPublications/Publicationseries/5-years-plan/Documents/
China-12th-Five-Year-Plan-Overview-201104.pdf. 19 “SEC Details Friction with Chinese Counterpart Over Audits.”
China Realtime Report. December 5, 2012. http://blogs.wsj.com/
8 Cement Tan. “Investors eye China Services As the Next Big chinarealtime/2012/12/05/sec-details-friction-with-chinese-
Thing.” Reuters. March 21, 2012. http://www.reuters.com/ counterpart-over-audits/.
article/2012/03/21/china-services-idUSL4E8EE10T20120321.
Accessed December 5, 2012. 20 Michael Rapoport. “What’s Next For Big Four Audit Firms In
China?” The Wall Street Journal. January 24, 2014. http://blogs.
9 “China’s Service Sector Totaled 13.134 trln Yuan in 2008.” wsj.com/chinarealtime/2014/01/24/whats-next-for-big-four-
Xinhua. December 25, 2009. http://news.xinhuanet.com/ audit-firms-in-china/.
english/2009-12/25/content_12703221.htm.
21 Wang Jing. “Framing Chinese Advertising: Some Industry Perspec-
10 Jun Wang. “Speech By Mr. Jun Wang, Vice Minister of MOF, tives on the Production of Culture.” Journal of Media and Cultural
PRC. at the 17th World Congress of Accountants.” November Studies 17.3. 2003.
14, 2006. http://www.cicpa.org.cn/english/news_alert/200804/
t20080428_4796.htm. 22 Li Jingrong. “China’s Advertising Industry Braces for Overhaul.”
China.org.cn. September 17, 2006. http://www.china.org.cn/
11“高 级 会 计 人 才 奇 缺 ， 中 美 联 手 推 “ 中 文 版 资 质 证 archive/2006-09/17/content_1181402.htm.
书”.” edu.ce.cn. November 20, 2009. http://edu.ce.cn/exams/
kj/200911/20/t20091120_20466543.shtml.
238
