Internal Control in China

Framework, practices and literature

Authored by: Wang Dong , Yun Ke

The Routledge Companion to Accounting in China

Print publication date:  September  2018
Online publication date:  September  2018

Print ISBN: 9781138678538
eBook ISBN: 9781315558899
Adobe ISBN:


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As the Chinese economy grows enormously and Chinese enterprises expands rapidly, enterprise internal control becomes more and more important. To improve enterprise management expertise and promote sustainable economic growth, the Chinese government and its agencies actively promote the development of internal control. The implementation of internal control has many innovative and distinct Chinese characteristics, which are largely different from those in the US. The research on internal control in China emerged recently. In this chapter, we introduce internal control institutions in China, including framework and practices, and review the related literature to scholars and practitioners.

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