Gao Yibin from Ministry of Finance Comes to CUEB for Oral Accounting History Interview
On April 1st, Director-General Gao Yibin, from Accounting Regulatory Department, Ministry of Finance, came to CUEB for the CUEB-organized interview on oral accounting history.
The interview is on the theme of the birth and development of Accounting Law of the People's Republic of China (short as Accounting Law hereinafter). Gao reviewed the background of the Accounting Law making and its amendment history. He highlighted the evolution of the law, the transformation of accountant’s dual identity, the accountability of unit leader, the relationship between internal control and the Accounting Law, the reason and practice of the law’s second amendment and so forth. During the interview, Gao detailed the making and amendment of the law and clarified some historic facts with his hands-on experience, refuting a number of rumors on the law-making process. He also exchanged in-depth ideas with Fu Lei, dean of CUEB School of Accounting, on accounting period, accountant legal liability, internal control, the coming third amendment as well as other major issues of great interest on accounting reform.
The interview on Accounting Law came as a part of CUEB’s oral accounting history campaign. To enhance the research on