| Description |
xiv, 122 pages : illustrations ; 24 cm |
| Series |
Accounting and business in Asia ; vol. 2 |
|
Accounting and business in Asia ; vol. 2
|
| Contents |
Machine derived 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 -- -- -- -- -- -- -- -- -- -- -- 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 |
| Bibliography |
Includes bibliographical references (pages 114-118) and index |
| Subject |
Accounting -- China -- History -- 20th century.
|
|
Finance -- China -- History -- 20th century.
|
| Author |
Ma, Ronald.
|
| LC no. |
2002277421 |
| ISBN |
981024827X |
|
