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An annual growth rate averaging more than nine percent over more than two decades has driven China to fourth place in the world economic league table. Many investors and potential businesses see China as an emerging market and potential location for foreign subsidiaries. China is characterized by intense competition and entrepreneurial activity in almost every field (Read and Partridge, 2006).
Some major advantages and also major concerns exist in multinational enterprises due to China's accounting system. As China is one of the oldest civilizations in the world, their accounting system lacked structure...
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