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5 White Paper on the Business Environment in China
Works Cited 11 “高级会计人才奇缺，中美联手推“中文版资质证书”.”
edu.ce.cn. November 20, 2009. http://edu.ce.cn/exams/
1 Wang Qishan. Remarks at the International Investment Forum kj/200911/20/t20091120_20466543.shtml. Accessed January
2008. September 10, 2008. http://english.mofcom.gov.cn/ 6, 2010.
aarticle/speech/200809/20080905773688.html.Accessed
January 7, 2009. 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/
2 Opinions of the State Council concerning Accelerating the content_1432214.htm. Accessed January 11, 2010.
Development of the Service Sector. (No.7 [2007] of the State
Council). March 17, 2007. 13 Karen Yip. “Number of accountants ‘needs to rise’.” China Daily.
April 25, 2011. http://www.chinadaily.com.cn/cndy/2011-
3 “China’s service trade and service industry have great 04/25/content_12383996.htm. Accessed November 26, 2011.
potential for development.” People’s Daily Online. February
6 , 2 0 0 8 . h t t p : / / v a n c o u v e r 2 . m o f c o m . g o v. c n / a a r t i c l e / 14 Liu Yuting. “ e development, convergence, implementation and
headnews/200802/20080205374575.html. Accessed January 7, equivalence of Chinese Accounting Standards.” e Ministry of
2009. Finance of the People’s Republic of China. October 11, 2008.
4 Michelle Phillips “China eyes services sector of economy.” 15 Mary Swire. “Investors In Chinese Real Estate Continue To
Washington Times. July 7, 2010. http://www.washingtontimes. Face Tax And Accounting Challenges.” Tax-News.com. August
com/news/2010/jul/7/china-eyes-services-sector-of-economy/. 2, 2007. http://www.tax-news.com/archive/story/Investors_
Accessed November 4, 2010. In_Chinese_Real_Estate_Continue_To_Face_Tax_And_
Accounting_Challenges_xxxx28034.html. Accessed January 7,
5 “GLOBAL ECONOMY-US, Chinese service sectors 2009.
lose steam in Oct.” Reuters. November 5, 2012. http://
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 - 16 Rachel Armstrong. “China accounting scandals put Big
idUSL1E8M52AS20121105. Accessed December 5, 2012. Four auditors on red alert.” Reuters. June 24, 2011. http://
www.reuters.com/article/2011/06/24/us-china-accounting-
6 “China services industry growth steady in November: idUSTRE75N19J20110624. Accessed November 26, 2011.
HSBC PMI.” Reuters. December 3, 2013. http://www.
reuters.com/article/2013/12/04/us-china-economy-pmi- 17 Kara Scannell and Shannon Bond. “Audit rms face SEC China
idUSBRE9B304420131204. Accessed February 1, 2014. crackdown.” Financial Times. December 3, 2012. http://www.
ft.com/intl/cms/s/0/6ee44ace-3d6d-11e2-9f35-00144feabdc0.
7 “China’s 12th Five-Year Plan: Overview.” KPMG China. March html. Accessed December 5, 2012.
2011.http://www.kpmg.com/CN/en/IssuesAndInsights/
ArticlesPublications/Publicationseries/5-years-plan/Documents/ 18 Jim Zarroli. “Feds sue Chinese audit rms.” National
China-12th-Five-Year-Plan-Overview-201104.pdf.Accessed Public Radio. December 4, 2012. http://www.npr.
November 26, 2011. org/2012/12/04/166464844/sec-sues-chinese-audit-firms.
Accessed December 5, 2012.
8 Cement Tan. “Investors eye China services as the next big
thing.” Reuters. March 21, 2012. http://www.reuters.com/ 19 “SEC Details Friction with Chinese Counterpart Over Audits.”
article/2012/03/21/china-services-idUSL4E8EE10T20120321. China Realtime Report. December 5, 2012. http://blogs.wsj.com/
Accessed December 5, 2012. chinarealtime/2012/12/05/sec-details-friction-with-chinese-
counterpart-over-audits/. Accessed December 5, 2012.
9 “China’s service sector totaled 13.134 trln yuan in 2008.”
Xinhua. December 25, 2009. http://news.xinhuanet.com/ 20 Michael Rapoport. “What’s Next For Big Four Audit Firms In
english/2009-12/25/content_12703221.htm. Accessed January China?” e Wall Street Journal. January 24, 2014. http://blogs.
11, 2010. wsj.com/chinarealtime/2014/01/24/whats-next-for-big-four-
audit- rms-in-china/. Accessed January 31, 2014.
10 Jun Wang. “Speech By Mr. Jun Wang, Vice Minister of MOF,
PRC. at the 17th World Congress of Accountants.” November
14, 2006. http://www.cicpa.org.cn/english/news_alert/200804/
t20080428_4796.htm. Accessed January 7, 2009.
224
Works Cited 11 “高级会计人才奇缺，中美联手推“中文版资质证书”.”
edu.ce.cn. November 20, 2009. http://edu.ce.cn/exams/
1 Wang Qishan. Remarks at the International Investment Forum kj/200911/20/t20091120_20466543.shtml. Accessed January
2008. September 10, 2008. http://english.mofcom.gov.cn/ 6, 2010.
aarticle/speech/200809/20080905773688.html.Accessed
January 7, 2009. 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/
2 Opinions of the State Council concerning Accelerating the content_1432214.htm. Accessed January 11, 2010.
Development of the Service Sector. (No.7 [2007] of the State
Council). March 17, 2007. 13 Karen Yip. “Number of accountants ‘needs to rise’.” China Daily.
April 25, 2011. http://www.chinadaily.com.cn/cndy/2011-
3 “China’s service trade and service industry have great 04/25/content_12383996.htm. Accessed November 26, 2011.
potential for development.” People’s Daily Online. February
6 , 2 0 0 8 . h t t p : / / v a n c o u v e r 2 . m o f c o m . g o v. c n / a a r t i c l e / 14 Liu Yuting. “ e development, convergence, implementation and
headnews/200802/20080205374575.html. Accessed January 7, equivalence of Chinese Accounting Standards.” e Ministry of
2009. Finance of the People’s Republic of China. October 11, 2008.
4 Michelle Phillips “China eyes services sector of economy.” 15 Mary Swire. “Investors In Chinese Real Estate Continue To
Washington Times. July 7, 2010. http://www.washingtontimes. Face Tax And Accounting Challenges.” Tax-News.com. August
com/news/2010/jul/7/china-eyes-services-sector-of-economy/. 2, 2007. http://www.tax-news.com/archive/story/Investors_
Accessed November 4, 2010. In_Chinese_Real_Estate_Continue_To_Face_Tax_And_
Accounting_Challenges_xxxx28034.html. Accessed January 7,
5 “GLOBAL ECONOMY-US, Chinese service sectors 2009.
lose steam in Oct.” Reuters. November 5, 2012. http://
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 - 16 Rachel Armstrong. “China accounting scandals put Big
idUSL1E8M52AS20121105. Accessed December 5, 2012. Four auditors on red alert.” Reuters. June 24, 2011. http://
www.reuters.com/article/2011/06/24/us-china-accounting-
6 “China services industry growth steady in November: idUSTRE75N19J20110624. Accessed November 26, 2011.
HSBC PMI.” Reuters. December 3, 2013. http://www.
reuters.com/article/2013/12/04/us-china-economy-pmi- 17 Kara Scannell and Shannon Bond. “Audit rms face SEC China
idUSBRE9B304420131204. Accessed February 1, 2014. crackdown.” Financial Times. December 3, 2012. http://www.
ft.com/intl/cms/s/0/6ee44ace-3d6d-11e2-9f35-00144feabdc0.
7 “China’s 12th Five-Year Plan: Overview.” KPMG China. March html. Accessed December 5, 2012.
2011.http://www.kpmg.com/CN/en/IssuesAndInsights/
ArticlesPublications/Publicationseries/5-years-plan/Documents/ 18 Jim Zarroli. “Feds sue Chinese audit rms.” National
China-12th-Five-Year-Plan-Overview-201104.pdf.Accessed Public Radio. December 4, 2012. http://www.npr.
November 26, 2011. org/2012/12/04/166464844/sec-sues-chinese-audit-firms.
Accessed December 5, 2012.
8 Cement Tan. “Investors eye China services as the next big
thing.” Reuters. March 21, 2012. http://www.reuters.com/ 19 “SEC Details Friction with Chinese Counterpart Over Audits.”
article/2012/03/21/china-services-idUSL4E8EE10T20120321. China Realtime Report. December 5, 2012. http://blogs.wsj.com/
Accessed December 5, 2012. chinarealtime/2012/12/05/sec-details-friction-with-chinese-
counterpart-over-audits/. Accessed December 5, 2012.
9 “China’s service sector totaled 13.134 trln yuan in 2008.”
Xinhua. December 25, 2009. http://news.xinhuanet.com/ 20 Michael Rapoport. “What’s Next For Big Four Audit Firms In
english/2009-12/25/content_12703221.htm. Accessed January China?” e Wall Street Journal. January 24, 2014. http://blogs.
11, 2010. wsj.com/chinarealtime/2014/01/24/whats-next-for-big-four-
audit- rms-in-china/. Accessed January 31, 2014.
10 Jun Wang. “Speech By Mr. Jun Wang, Vice Minister of MOF,
PRC. at the 17th World Congress of Accountants.” November
14, 2006. http://www.cicpa.org.cn/english/news_alert/200804/
t20080428_4796.htm. Accessed January 7, 2009.
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