Chinasation of the World Factory and Adaption and Adoption of Managerial Amounting & Cost Management of Japanese-affiliated Companies in China

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This project has mainly investigated the Chinese investment environments for foreign companies and the role of overseas companies for Chinese economic development, especially focusing on the case of Japanese-affiliated companies in the 'Socialist market economy'. Chinese economy has been greatly developing for over recent a decade at the higher growth rate of GDP. This phenomenon is the remarkable and unbelievable and many foreign globalized companies have been investing capital into China for manufacturing and market year by year : such as Hong Kong, Taiwan, Japanese, Korean, American, German and French companies. Having such a Chinese economic growth and management situation in mind, our research has developed from the management and accounting perspectives on Chinese economic growth.The first theme is to review Chinese macro economic trend and it has been examined how Chinese central and provincial governments have been supporting the Chinese economic growth. At the same time, it ha … More s been cultivated what kind of important role foreign-affiliated companies have been playing for Chinese economic and technological growth, especially in the Economic Development Districts (including advanced IT Special Zones). The second aim is to interview to JETRO Centers in China for hearing about the economic and investment situation of China and hearing how Japanese companies have adopted and adapted to the Chinese context in order to settle down their factories and expanding Chinese market. The third and the main purpose is to interview Japanese-affiliated companies to examine transferability of Japanese-style management practices, management accounting & cost management into the Chinese situation.As a result of this study, we could obtain several findings based on this survey research. Refining the report, the papers will be published later. But at the same time more survey researches to Chinese economy and companies should be added for gaining more universal reality of the subject. Less