Dr. Guohua Zhang

Current facets (Pre-Master)

Harbin University of Commerce, Harbin

PhD-degree: January 27, 2005
Promotor: Prof. Dr. M.A. van Hoepen RA
Thesis: Environmental Factors in China’s Financial Accounting Development since 1949


Zhang Guohua, born on March 4, 1964, in Harbin P.R.China, obtained her MA in Northeast Forestry University P.R. China in 1988, majoring in Accounting. Being an assistant lecturer, lecturer, assistant professor and professor, she has served for Harbin University of Commerce for 16 years. In 2000 she obtained a scholarship from the China Scholarship Council under the Ministry of Education; as an exchange program with Nuffic she went to Erasmus University Rotterdam for one year visiting study. During this period, she got the permission of pursuing her PhD research in Erasmus University Rotterdam, Faculty of Economics. Being a Chinese CPA, she is the standing member of the council of Harbin Accounting Society. She has published several works and dozens of academic articles in Chinese academic magazines. She also cooperated with the Accounting Administrative Bureau of Heilongjiang in doing MOF's emphasized research project on "Regulations on Basic Accounting Work" for the Ministry of Finance. As a professor, and vice-dean, she works in Harbin University of Commerce, Accounting School now.


Research topic: “ Environmental Factors in China’s Financial Accounting Development since 1949”

In the international accounting literature the key factors that influence accounting standards are explained as well as the accounting practice. International accounting harmonization influences national accounting standards and practices, whereas. The national accounting standards of some countries play an important role in international accounting standard setting. Individual country studies are necessary to explore the influence of environmental factors on a country's accounting standards and practices. This book focuses on China's accounting environment, by employing the case stud)' method, explores the relationships between. The environmental factors and China' s accounting development. The result reveals that China's accounting is quite different from that of the other countries in the world. China' s case may add a particular one in classifications based on country studies. This study enables and facilitates outsiders to have a better understanding of China's present accounting theory and accounting practice.