Accounting in China in transition, 1949-2000
By: Allen Huang, Ronald Ma.
Series: Accounting and business in Asia ;; v. 2
Publisher: World Scientific
Published: 2001
Place of publication: River Edge, N.J
Language: eng
Number of pages: 122
Subjects: Accounting -- China -- History -- 20th century.; Finance -- China -- History -- 20th century.
Notes: Includes bibliographical references (p. 114-118) and index.
Table of contents: title: Machine generated contents note: Chapter 1 Introduction; title: Chapter 2 Brief History of Accounting in China up to 1949; title: 2.1 Indigenous Accounting Systems; title: 2.2 Adoption of Western Double-Entry Bookkeeping; title: PART A: ACCOUNTING IN MAO'S CHINA; title: Chapter 3 Establishment Phase: 1949 - 1957; title: 3.1 Political, Economic and Social Developments in; title: the Establishment Phase; title: 3.2 Business Enterprises under a Centrally-Planned Economy; title: 3.3 Development of New Accounting Systems and Practices; title: 3.3.1 Uniform Accounting Systems; title: 3.3.2 Fund Accounting; title: 3.3.3 Product Cost, Debit-Credit Accounting and; title: Accounting Education; title: Chapter 4 Great Leap Forward: 1958 - 1962; title: 4.1 Political Motivation for and the Economic Outcome; title: of the GLF; title: 4.2 Accounting under the GLF; title: Chapter 5 Recovery Phase: 1963 - 1965; title: 5.1 Accounting in the Recovery Phase; title: Chapter 6 Cultural Revolution: 1966 - 1978; title: 6.1 Accounting under the CR; title: PART B: ACCOUNTING IN DENG'S CHINA; title: Chapter 7 Political Scene in Deng's China; title: 7.1 Marriage of Static Political System to; title: Dynamic Economic Reform; title: 7.2 Cycles of Economic Reform in the 1980s; title: 7.3 Political Accommodation to Economic Reform; title: 7.4 Communist Ideological Issues Revisited; title: Chapter 8 Initial Economic Reform: 1978 - 1984; title: 8.1 Economic Reform 1978 - 1984; title: 8.1.1 Economic Reform in the Rural Sector; title: 8.1.2 Economic Reform in the Urban Sector; title: 8.1.3 Open-Door Policy; title: 8.2 Accounting Development 1978 - 1984; title: Chapter 9 Planned Commodity Economy: 1984 - 1991; title: 9.1 Economic Reform 1984 - 1991; title: 9.1.1 Macroeconomic Reform; title: 9.1.2 Microeconomic Reform; title: 9.2 Accounting Reform 1984 - 1991; title: 9.2.1 Accounting for SOEs; title: 9.2.2 Certified Public Accountants; title: Chapter 10 Socialist Market Economy Since 1992; title: 10.1 Economic Reform since 1992; title: 10.1.1 Macroeconomic Reform; title: 10.1.2 Microeconomic Reform; title: 10.2 China's Stock Exchange; title: 10.3 Reform of State Owned Enterprises; title: 10.4 Reform and Internationalisation of; title: Accounting since 1992; title: 10.4.1 Establishment of Basic Accounting Standard; title: (Conceptual Framework); title: 10.4.2 New Industry-Based Accounting Regulations; title: 10.4.3 Current Regulatory Framework for Accounting; title: 10.4.4 Setting of Detailed (or Specific); title: Accounting Standards; title: 10.4.5 Structure of Current Chinese Accounting System; title: 10.4.6 Growth of the Accounting Profession; title: Chapter 11 Towards A Successful Outcome for SOE Reform; title: 11.1 Classification Scheme for SOEs; title: 11.2 Proposed Ownership Structures; title: 11.3 Turning Around Loss Making SOEs; title: 11.3.1 Restructure and Recapitalisation; title: 11.3.2 Downsizing and Unemployment; title: 11.3.3 Loss Culture; title: 11.3.4 Corporate Governance; title: 11.3.5 Long-Run Decision Making; title: 11.3.6 A Caveat on the Pace of Reform; title: 11.4 Debt Defeasance Programme; title: 11.5 Corporatisation, Listed Companies and; title: the Stock Exchange; title: Chapter 12 Conclusion; title: References; title: Index.