Accounting in China in transition, 1949-2000:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
River Edge, N.J.
World Scientific
c2001
|
| Schriftenreihe: | Accounting and business in Asia
v. 2 |
| Schlagworte: | |
| Online-Zugang: | FAW01 FAW02 Volltext |
| Beschreibung: | Includes bibliographical references (p. 114-118) and index 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 |
| Beschreibung: | 1 Online-Ressource (xiv, 122 p.) |
| ISBN: | 9789810248277 9789812799555 981024827X 9812799559 |
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| 500 | |a Includes bibliographical references (p. 114-118) and index | ||
| 500 | |a 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 -- | ||
| 500 | |a - 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 -- | ||
| 500 | |a - 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 | ||
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Datensatz im Suchindex
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| author | Huang, Allen |
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| dewey-full | 657/.0951/09045 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| era | 1900 - 1999 fast Geschichte 1900-2000 |
| era_facet | 1900 - 1999 Geschichte 1900-2000 |
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| id | DE-604.BV043164318 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:19:27Z |
| institution | BVB |
| isbn | 9789810248277 9789812799555 981024827X 9812799559 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028588509 |
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| owner_facet | DE-1046 DE-1047 |
| physical | 1 Online-Ressource (xiv, 122 p.) |
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| publishDate | 2001 |
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| publisher | World Scientific |
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| series2 | Accounting and business in Asia |
| spelling | Huang, Allen Verfasser aut Accounting in China in transition, 1949-2000 Allen Huang, Ronald Ma River Edge, N.J. World Scientific c2001 1 Online-Ressource (xiv, 122 p.) txt rdacontent c rdamedia cr rdacarrier Accounting and business in Asia v. 2 Includes bibliographical references (p. 114-118) and index 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 1900 - 1999 fast Geschichte 1900-2000 BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Finance fast Geschichte Wirtschaft Accounting China History 20th century Finance China History 20th century http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=235744 Aggregator Volltext |
| spellingShingle | Huang, Allen Accounting in China in transition, 1949-2000 BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Finance fast Geschichte Wirtschaft Accounting China History 20th century Finance China History 20th century |
| title | Accounting in China in transition, 1949-2000 |
| title_auth | Accounting in China in transition, 1949-2000 |
| title_exact_search | Accounting in China in transition, 1949-2000 |
| title_full | Accounting in China in transition, 1949-2000 Allen Huang, Ronald Ma |
| title_fullStr | Accounting in China in transition, 1949-2000 Allen Huang, Ronald Ma |
| title_full_unstemmed | Accounting in China in transition, 1949-2000 Allen Huang, Ronald Ma |
| title_short | Accounting in China in transition, 1949-2000 |
| title_sort | accounting in china in transition 1949 2000 |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Finance fast Geschichte Wirtschaft Accounting China History 20th century Finance China History 20th century |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Accounting Finance Geschichte Wirtschaft Accounting China History 20th century Finance China History 20th century |
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