@article{oai:nagoya.repo.nii.ac.jp:00008568,
 author = {胡, 丹 and HU, Dan},
 issue = {1},
 journal = {経済科学},
 month = {Jun},
 note = {This paper analyses two subjects. One is the expansion growing condition and the characteristics of the stock market in China. The other is the convergence of the Chinese accounting standards to the international accounting standards (IAS). The expansion of the Chinese stock market is one of the factors causing the accounting standards convergence to IAS. The problem of the stock market in China are the asymmetrical information transmission and the low level of the liquidity, due to the existence of A stock and B stock, negotiable stock and nonnegotiable stock which are the unique classifications in the Chinese stock market. The point of the 2008 framework of the Chinese accounting standards is the New Company Accounting Standards which is made referring the IAS. The framework of the New Company Accounting Standards and the retails of it are closer to the IAS. It seems that Chinese government tries to make a positive figure about the adopting of the IAS to the international society.},
 pages = {1--12},
 title = {中国における証券市場の発展と会計基準のグローバル化},
 volume = {56},
 year = {2008}
}