@article{oai:nagoya.repo.nii.ac.jp:00014380,
 author = {胡, 丹 and HU, Dan},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {This paper first analyses the accounting for SMEs in China 2011 generally, secondly focuses on the Exposure Draft for Small Companies' Accounting Standards (ED for SMEs) issued 1st November 2010 by Ministry of Finance People's Republic of China. To pursue the characteristics of Chinese accounting for SMEs, the paper also uses the comparison analysis among Japan, IASB and China. There are many findings from this paper. For example, in China, the small companies' size is as same as the small-middle companies' size in Japan. ED for SMEs has a key concept, the Simplification of the common standards, which is the same as that of IASB's, while the companies applying ED for SMEs are different from IASB's. ED for SMEs is shorter than IASB's very much. On the other hand, before ED for SMEs' issue, there is a little long way from 2003, showing the anguish of Chinese government to cope with the legislating the accounting standards for SMEs.},
 pages = {115--127},
 title = {中国における中小企業会計2011についての一考察 : 国際的比較視点を用いながら},
 volume = {59},
 year = {2012}
}