@article{oai:nagasaki-u.repo.nii.ac.jp:00002740,
 author = {徐, 陽},
 issue = {1-4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Jan},
 note = {In China, many accounting frauds such as window-dressing occur, and both means and amount of fraud has become wider and bigger. To cope with the accounting frauds, the Chinese government and accounting professional institution have been setting laws or standards for internal control. The purposes of this paper are to outline Chinese accounting laws and regulations for internal control, and to clarify some features of internal control in China with COSO framework
in the United States of America as the basis of comparison., 吉田省三教授定年退職記念号, In Honour of Prof. Shozo Yoshida, 経営と経済, 97(1-4), pp.31-60; 2018},
 pages = {31--60},
 title = {中国の内部統制制度の現状と課題},
 volume = {97},
 year = {2018}
}