graduate student from 01.01.2022 to 01.01.2025
This article discusses the directions of management accounting regulation in China by the state, highlighting the advantages and risks. We prove that China’s experience of regulatory regulation by the Ministry of Finance had a positive impact on the development of the theory and practice of management accounting, it is relevant for further research and dissemination in Russia.
professional organizations of accountants, regulatory systems, standards, management accounting, regulation on application, model cases, management accounting specialist
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