China - a country of strong contrasts and significant contradictions. The millennia-old culture, with its deeply rooted traditions and behaviors that persist to this day, stands in stark contrast to a modernity heavily influenced by the West, characterized by enormous and rapid economic growth. At first glance, these elements seem difficult to reconcile. The aim of this book is to illuminate potential problems that arise for the controlling of a Chinese subsidiary by comparing German controlling requirements with the cultural peculiarities of China. The effects on individual controlling dimensions are examined in relation to the phenomenon of Guanxi and Hofstede's and Trompenaars' cultural dimensions. The book also points out approaches to solutions intended to help reduce the uncertainties described.