China has blamed the US for 15% of foreign cyber attacks in 2010 followed by India, which it holds responsible for around 8% of foreign attacks.
According to a Chinese government report, most of the attacks on China came in the form of Trojan malware that masquerades as an application, the state news agency said.
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The claim comes after suggestions that China might be behind global cyber-attacks over the past five years, targeting more than 70 global companies, governments and non-profit organisations, as was detailed by security firm McAfee last week.
The McAfee report did not name China, but said a single nation state was behind the cyber operation it had been tracking.
A Chinese state newspaper said it was irresponsible to link China with the hacking incidents reported by McAfee, according to the Guardian.
"The McAfee report claims that a 'state actor' engaged in hacking for a large-scale internet espionage operation, but its analysis clearly does not stand up to scrutiny," the paper said.
Researchers were surprised by the enormous diversity of the victim organisations, said Dmitri Alperovitch, vice-president of threat research at McAfee.
"Virtually everyone is falling prey to these intrusions, regardless of whether they are the United Nations, a multinational Fortune 100 company, a small non-profit think-tank, a national Olympic team, or even an unfortunate computer security firm," Dmitri Alperovitch said.