Accountancy In China: A Market Analysis

Introduction

Definitions & Report Coverage

Glossary

Other Access Asia Reports Of Possible Interest Include:

1 Market Background

1.1 Fast Facts

1.2 Exchange Rates

1.2.1 Exchange Rates: China

Table 1.1 Average Annual Exchange Rates Between Rmb And Us$ 1994-2001

1.2.2 Exchange Rates: Hong Kong

Table 1.2 Average Annual Exchange Rates Between Hk$, Rmb & Us$ 1994-2001

1.3 Regions Of China

Map 1.1 China: Provinces And Municipalities

1.4 Demographics

1.4.1 Demographics: Total Population

Table 1.3 Total Population 1995-2001

1.4.2 Demographics: Population By Location

Table 1.4 Population By Urban-Rural Divide 1995-2001

1.4.3 Demographics: Population Breakdown By Location

Table 1.5 Population Breakdown By Urban-Rural Divide 1995-2001

1.4.4 Demographics: Population By Province

Table 1.6 Population By Province 1999-2001

1.4.5 Demographics: Population Density By Province

Table 1.7 Population Density By Province 2000/2001

1.4.6 Demographics: Population Concentration

Map 1.2 Concentration Of Population By Province 2001

1.4.7 Demographics: Population By Gender

Table 1.8 Total Population Breakdown By Gender 1995-2001

1.4.8 Demographics: Population By Age Group

Table 1.9 Population By Age Group 1995-2001

1.4.9 Demographics: Population By Age Group

Table 1.10 Population By Age Group 1995-2001

1.5 Consumer Wealth

1.5.1 Consumer Wealth: Gdp And Cost Of Living

Table 1.11 Gdp And Cost Of Living Index 1995-2001*

1.5.2 Consumer Wealth: Provincial Differences In Gdp

Table 1.12 Gdp By Province 1995-2001*

1.5.3 Consumer Wealth: Gdp Growth By Province

Table 1.13 Gdp Growth By Province 1995-2001

1.5.4 Consumer Wealth: Gdp Per Capita By Province

Table 1.14 Per Capita Gdp By Province 1999-2001

1.5.5 Consumer Wealth: Concentration Of Wealth By Province

Map 1.3 Value Of Gdp Per Capita By Province 2001

1.5.6 Consumer Wealth: The Major Cities

Table 1.15 Leading Cities Key Economic Indicators 2001

1.5.7 Consumer Wealth: The Significance Of China’s Accession To Wto

1.6 Households

1.6.1 Households: Overview Of Household Conditions

1.6.2 Households: Total Households By Size

Table 1.16 Number Of Households By Size 1995-2001

1.6.3 Households: Total Households By Urban/Rural Divide

Table 1.17 Number And Size Of Households By Location 1995-2001

1.6.4 Households: Income Earners Per Household

Table 1.18 Average Number Of Income Earners Per Household 1995-2001

1.7 Employment

1.7.1 Employment: Number Of Workers By Sector

Table 1.19 National Employment By Sector 1995-2001

1.7.2 Employment: Growth By Sector

Table 1.20 Growth In Employment By Sector 1995-2001

1.7.3 Employment: Number Of Workers By Gender

Table 1.21 Total National Workforce By Gender 1995-2001

1.7.3 Employment: Number Of Workers By Habitation

Table 1.22 National Workforce By Habitation 1995-2001

1.7.4 Employment: Urban Unemployment

Table 1.23 Urban Unemployment Rates 1995-2001

1.8 Consumer Income

1.8.1 Consumer Income: Average Incomes By Sector

Table 1.24 Average Incomes By Sector 1995-2001

1.8.2 Consumer Income: Growth By Sector

Table 1.25 Growth In Average Incomes By Sector 1995-2001

1.8.3 Consumer Income: Average Incomes By Region

Table 1.26 Average Incomes By Region 1997-2001

1.8.4 Consumer Income: Growth By Region

Table 1.27 Growth In Average Incomes By Region 1997-2001

1.9 Consumer Market

1.9.1 Consumer Market: Consumer Spending Trends

Table 1.28 Consumer Expenditure* By Broad Sector At Current Prices 1995-2001

1.9.2 Consumer Market: Per Capita Consumer Expenditure

Table 1.29 Per Capita Consumer Expenditure* By Broad Sector At Current Prices 1995-2001

1.9.3 Consumer Market: Retail Sales And Consumer Spending

Table 1.30 Retail Sales As A Proportion Of Consumer Expenditure 1995-2001

1.9.4 Consumer Market: Urban Income And Spending Compared

Table 1.31 Urban Average Annual Income And Expenditure 1995-2001

1.9.5 Consumer Market: Average Urban Weekly Shopping Basket

Chart 1.1 Average Weekly Urban Shopping Basket Contents 2001

1.9.6 Consumer Market: Average Rural Weekly Shopping Basket

Chart 1.2 Average Weekly Rural Shopping Basket Contents 2001

1.9.7 Consumer Market: Average Urban & Rural Weekly Shopping Baskets Compared

Chart 1.3 Urban & Rural Shopping Basket Make-Up 2001

1.10 Consumer Trends

1.10.1 Consumer Trends: Consumer Response To Political Change

1.10.2 Consumer Trends: Consumer Response To Economic Change

1.10.3 Consumer Trends: Changes In Lifestyle Expectation

Livelihood

Housing

Possessions

Travel

Entertainment

Purchasing Influences

Taboos

2 The Accountancy Market

2.1 Recent Developments In The Accountancy Sector

Table 2.1 Basic Statistics On China’s Accountancy Sector 1998-2000

2.2 Current Issues

2.2.1 Current Issues: Accountancy Legislation In China

2.2.2 Current Issues: Accountancy Standards In China

2.2.3 Current Issues: Accountancy Fraud In China

2.2.3 Current Issues: Accountancy & China’s Accession To The Wto

2.2.4 Current Issues: Liability Insurance For Accountants In China

3 Company Profiles

3.1 Ernst & Young International/Da Hua Cpa

3.1.1 Ernst & Young: Company Details

4.1.2 Ernst & Young: Company Background

4.1.3 Ernst & Young: China Activities

3.2 Deloitte Touche Tohmatsu

3.2.1 Deloitte Touche Tohmatsu: Company Details

3.2.2 Deloitte Touche Tohmatsu: Company Background

3.3 Kpmg International/Kpmg Huazhen

3.3.1 Kpmg International: Company Details

3.3.2 Kpmg International: Company Background

3.3.3 Kpmg International: China Activities

3.4 Pricewaterhousecoopers

3.4.1 Pwc: Company Details

4.4.2 Pwc: Company Background

4.4.3 Pwc: China Activities

3.5 Andersen

3.5.1 Andersen: Company Details

4.5.2 Andersen: Company Background

4.5.2 Andersen: China Activities

3.6 Baker Donelson

3.6.1 Baker Donelson: Company Details

3.6.2 Baker Donelson: Company Background

3.6.3 Baker Donelson: China Activities

3.7 Lipsher Accountancy Corporation

3.7.1 Lipsher Accountancy: Company Details

4.7.2 Lipsher Accountancy: Company Background

3.8 Rsm Salustro Reydel

3.8.1 Rsm Salustro Reydel: Company Details

3.8.2 Rsm Salustro Reydel: Company Background

3.8.3 Rsm Salustro Reydel: Activities In China

3.9 Shanghai Zhonghua & Sass Certified Public Accountants

3.9.1 Shanghai Zhonghua & Sass: Company Details

3.9.2 Shanghai Zhonghua & Sass: Company Background

3.10 Grant Thornton Cpa China

3.10.1 Grant Thornton: Company Details

3.10.2 Grant Thornton: Company Background

4 Contacts

4.1 Trade Organisations

4.1.1 The Chinese Institute Of Certified Public Accountants (Cicpa)

4.1.2 Chinese Association Of Chartered Accountants

4.1.3 The Association Of Chartered Certified Accountants (Acca) - China Branch

4.1.4 Greater China Accountants Alliance

4.1.5 The China Banking Industry Association

4.2 Government Departments

4.2.1 Ministry Of Finance

4.2.2 The National Accounting Institute

4.2.3 China Insurance Regulatory Committee (Circ)

5 Appendices

Appendix I - Law Of The People’s Republic Of China On The Administration Of Taxation Collection

Chapter I: General Principles

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Chapter Ii: Taxation Administration Section 1 - Taxation Registration

Article 9

Article 10

Article 11

Section 2 - Administration Over Account Books And Accounting Documents

Article 12

Article 13

Article 14

Article 15

Section 3 - Tax Declaration

Article 16

Article 17

Chapter Iii: Tax Collection

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Article 31

Chapter Iv: Tax Inspection

Article 32

Article 33

Article 34

Article 35

Article 36

Chapter V: Legal Liabilities

Article 37

Article 38

Article 39

Article 40

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47

Article 48

Article 49

Article 50

Article 51

Article 52

Article 53

Article 54

Article 55

Article 56

Chapter Vi: Supplementary Articles

Article 57

Article 58

Article 59

Article 60

Article 61

Article 62

Appendix II - Number Of Listed Companies In China

Table 6.1 The Total Number Of Listed Companies In China By Total, Bourse And Criteria 1995-1998