Accountancy In China: A Market Analysis

Introduction

Executive Summary

Definitions & Report Coverage

1 Market Background

1.1 Fast Facts

1.2 Exchange Rates

1.2.1 Exchange Rates: China

Table 1.1

1.2.2 Exchange Rates: Hong Kong

Table 1.2

1.3 Regions Of China

Map 1.1

1.4 Demographics

1.4.1 Demographics: Total Population

Table 1.3

1.4.2 Demographics: Population By Location Average Annual Exchange Rates Between Rmb And Us$ 1994-2000

Table 1.4

1.4.3 Demographics: Population Breakdown By Location Average Annual Exchange Rates Between Hk$, Rmb & Us$ 1994-2000

Table 1.5

1.4.4 Demographics: Population By Province China: Provinces And Municipalities

Table 1.6

1.4.5 Demographics: Population Density By Province

Table 1.7 Total Population 1994-2000

1.4.6 Demographics: Population Concentration

Map 1.2 Population By Urban-Rural Divide 1994-2000

1.4.7 Demographics: Population By Gender

Table 1.8 Population Breakdown By Urban-Rural Divide 1994-2000

1.4.8 Demographics: Population By Age Group

Table 1.9 Population By Province 1999/2000

1.4.9 Demographics: Population By Age Group

Table 1.10 Population Density By Province 2000

1.5 Consumer Wealth

1.5.1 Consumer Wealth: Gdp And Cost Of Living Concentration Of Population By Province 2000

Table 1.11

1.5.2 Consumer Wealth: Provincial Differences In Gdp Total Population Breakdown By Gender 1994-2000

Table 1.12

1.5.3 Consumer Wealth: Gdp Growth By Province Population By Age Group 1994-2000

Table 1.13

1.5.4 Consumer Wealth: Gdp Per Capita By Province Population By Age Group 1994-2000

Table 1.14

1.5.5 Consumer Wealth: Concentration Of Wealth By Province

Map 1.3 Gdp And Cost Of Living Index 1994-2000

1.5.6 Consumer Wealth: The Major Cities

Table 1.15 Gdp By Province 1994-2000

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

1.6 Households Gdp Growth By Province 1994-2000

1.6.1 Households: Overview Of Household Conditions

1.6.2 Households: Total Households By Size Per Capita Gdp By Province 1999/2000

Table 1.16

1.6.3 Households: Total Households By Urban/Rural Divide Value Of Gdp Per Capita By Province 2000

Table 1.17

1.6.4 Households: Income Earners Per Household Leading Cities Key Economic Indicators 2000

Table 1.18

1.7 Employment

1.7.1 Employment: Number Of Workers By Sector

Table 1.19

1.7.2 Employment: Growth By Sector Number Of Households By Size 1994-2000

Table 1.20

1.7.3 Employment: Workers By Gender Number And Size Of Households By Location 1994-2000

Table 1.21

1.7.3 Employment: Workers By Habitation Average Number Of Income Earners Per Household 1994-1999

Table 1.22

1.7.4 Employment: Unemployment

Table 1.23 National Employment By Sector 1994-2000

1.8 Consumer Market

1.8.1 Consumer Market: Consumer Spending Trends Growth In Employment By Sector 1994-2000

Table 1.24

1.8.2 Consumer Market: Per Capita Consumer Expenditure Total National Workforce By Gender 1994-2000

Table 1.25

1.8.3 Consumer Market: Retail Sales And Consumer Spending National Workforce By Habitation 1994-2000

Table 1.26

1.8.3 Consumer Market: Urban Income And Spending Compared Urban Unemployment Rates 1994-2000

Table 1.27

1.9 Consumer Trends

1.9.1 Consumer Trends: Consumer Response To Political Change Consumer Expenditure* By Broad Sector At Current Prices 1994-2000

1.9.2 Consumer Trends: Consumer Response To Economic Change

1.9.3 Consumer Trends: Changes In Lifestyle Expectation Per Capita Consumer Expenditure* By Broad Sector At Current Prices 1994-2000

Livelihood

Housing Retail Sales As A Proportion Of Consumer Expenditure 1994-2000

Possessions

Travel Urban Average Annual Income And Expenditure 1994-2000

Entertainment

Purchasing Influences

Taboos

2 The Accountancy Market

2.1 Recent Developments In The Accountancy Sector

Table 2.1

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 & 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

3.1.1 Ernst & Young: Company Details Basic Statistics On China's Accountancy Sector 1998-2000

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

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

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

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