Accounting in China in transition, 1949-2000

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Last edited by ImportBot
August 17, 2023 | History

Accounting in China in transition, 1949-2000

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Publish Date
Publisher
World Scientific
Language
English
Pages
122

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Edition Availability
Cover of: Accounting in China in Transition
Accounting in China in Transition: 1949-2000 (Accounting and Business in Asia)
March 2002, World Scientific Pub Co Inc
Hardcover in English
Cover of: Accounting in China in transition, 1949-2000
Accounting in China in transition, 1949-2000
2001, World Scientific
in English
Cover of: Accounting in China in Transition, 1949-2000
Accounting in China in Transition, 1949-2000
2001, World Scientific Publishing Co Pte Ltd
in English

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Book Details


Table of Contents

Machine generated contents note: Chapter 1 Introduction
Chapter 2 Brief History of Accounting in China up to 1949
2.1 Indigenous Accounting Systems
2.2 Adoption of Western Double-Entry Bookkeeping
PART A: ACCOUNTING IN MAO'S CHINA
Chapter 3 Establishment Phase: 1949 - 1957
3.1 Political, Economic and Social Developments in
the Establishment Phase
3.2 Business Enterprises under a Centrally-Planned Economy
3.3 Development of New Accounting Systems and Practices
3.3.1 Uniform Accounting Systems
3.3.2 Fund Accounting
3.3.3 Product Cost, Debit-Credit Accounting and
Accounting Education
Chapter 4 Great Leap Forward: 1958 - 1962
4.1 Political Motivation for and the Economic Outcome
of the GLF
4.2 Accounting under the GLF
Chapter 5 Recovery Phase: 1963 - 1965
5.1 Accounting in the Recovery Phase
Chapter 6 Cultural Revolution: 1966 - 1978
6.1 Accounting under the CR
PART B: ACCOUNTING IN DENG'S CHINA
Chapter 7 Political Scene in Deng's China
7.1 Marriage of Static Political System to
Dynamic Economic Reform
7.2 Cycles of Economic Reform in the 1980s
7.3 Political Accommodation to Economic Reform
7.4 Communist Ideological Issues Revisited
Chapter 8 Initial Economic Reform: 1978 - 1984
8.1 Economic Reform 1978 - 1984
8.1.1 Economic Reform in the Rural Sector
8.1.2 Economic Reform in the Urban Sector
8.1.3 Open-Door Policy
8.2 Accounting Development 1978 - 1984
Chapter 9 Planned Commodity Economy: 1984 - 1991
9.1 Economic Reform 1984 - 1991
9.1.1 Macroeconomic Reform
9.1.2 Microeconomic Reform
9.2 Accounting Reform 1984 - 1991
9.2.1 Accounting for SOEs
9.2.2 Certified Public Accountants
Chapter 10 Socialist Market Economy Since 1992
10.1 Economic Reform since 1992
10.1.1 Macroeconomic Reform
10.1.2 Microeconomic Reform
10.2 China's Stock Exchange
10.3 Reform of State Owned Enterprises
10.4 Reform and Internationalisation of
Accounting since 1992
10.4.1 Establishment of Basic Accounting Standard
(Conceptual Framework)
10.4.2 New Industry-Based Accounting Regulations
10.4.3 Current Regulatory Framework for Accounting
10.4.4 Setting of Detailed (or Specific)
Accounting Standards
10.4.5 Structure of Current Chinese Accounting System
10.4.6 Growth of the Accounting Profession
Chapter 11 Towards A Successful Outcome for SOE Reform
11.1 Classification Scheme for SOEs
11.2 Proposed Ownership Structures
11.3 Turning Around Loss Making SOEs
11.3.1 Restructure and Recapitalisation
11.3.2 Downsizing and Unemployment
11.3.3 Loss Culture
11.3.4 Corporate Governance
11.3.5 Long-Run Decision Making
11.3.6 A Caveat on the Pace of Reform
11.4 Debt Defeasance Programme
11.5 Corporatisation, Listed Companies and
the Stock Exchange
Chapter 12 Conclusion
References
Index.

Edition Notes

Includes bibliographical references (p. 114-118) and index.

Published in
River Edge, N.J
Series
Accounting and business in Asia ;, v. 2

Classifications

Dewey Decimal Class
657/.0951/09045
Library of Congress
HF5616.C6 H83 2001, HF5616.C6H83 2001

The Physical Object

Pagination
xiv, 122 p. :
Number of pages
122

ID Numbers

Open Library
OL3581218M
ISBN 10
981024827X
LCCN
2002277421
OCLC/WorldCat
49258032
Goodreads
3545304

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Download catalog record: RDF / JSON
August 17, 2023 Edited by ImportBot import existing book
July 31, 2019 Edited by MARC Bot associate edition with work OL5971304W
December 5, 2010 Edited by Open Library Bot Added subjects from MARC records.
April 28, 2010 Edited by Open Library Bot Linked existing covers to the work.
December 10, 2009 Created by WorkBot add works page