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...

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Main Authors: Zhang, Qi, Lei, Lei, Brown, Alistair
Format: Journal Article
Published: School of Business Law, Curtin Business School, Curtin University of Technology 2011
Online Access:http://hdl.handle.net/20.500.11937/9819
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author Zhang, Qi
Lei, Lei
Brown, Alistair
author_facet Zhang, Qi
Lei, Lei
Brown, Alistair
author_sort Zhang, Qi
building Curtin Institutional Repository
collection Online Access
description 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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institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T06:27:15Z
publishDate 2011
publisher School of Business Law, Curtin Business School, Curtin University of Technology
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spelling curtin-20.500.11937-98192017-03-08T13:31:58Z The legal and accounting environment of the non-profit organisations of China Zhang, Qi Lei, Lei Brown, Alistair 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. 2011 Journal Article http://hdl.handle.net/20.500.11937/9819 School of Business Law, Curtin Business School, Curtin University of Technology restricted
spellingShingle Zhang, Qi
Lei, Lei
Brown, Alistair
The legal and accounting environment of the non-profit organisations of China
title The legal and accounting environment of the non-profit organisations of China
title_full The legal and accounting environment of the non-profit organisations of China
title_fullStr The legal and accounting environment of the non-profit organisations of China
title_full_unstemmed The legal and accounting environment of the non-profit organisations of China
title_short The legal and accounting environment of the non-profit organisations of China
title_sort legal and accounting environment of the non-profit organisations of china
url http://hdl.handle.net/20.500.11937/9819