The legal and accounting environment of the non-profit organisations of China
This paper examines how the Chinese centrally planned legal/accounting environment associated with a non-profit sector facilitates the maintenance of tight government control in a rules-based setting. This study also shows how the legal milieu organises civil society and normalises the processes of...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
School of Business Law, Curtin Business School, Curtin University of Technology
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/9819 |
| Summary: | This paper examines how the Chinese centrally planned legal/accounting environment associated with a non-profit sector facilitates the maintenance of tight government control in a rules-based setting. This study also shows how the legal milieu organises civil society and normalises the processes of Chinese not-for-profit services, particularly through state regulations and the use of accounting information. It appears that strict legislation on the accounting regulations and administration of Chinese not-for-profit organisations has the potential to compromise the activities and independence of not-for-profit organisations. |
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