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Accounting in China in transition, 1949-2000 /

The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Huang, Allen
Formato: Electrónico eBook
Idioma:Inglés
Publicado: River Edge, N.J. : World Scientific, ©2001.
Colección:Accounting and business in Asia ; v. 2.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface ; 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 ; 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 ; 8.2 Accounting Development 1978-1984 ; Chapter 9 Planned Commodity Economy: 1984
  • 1991 ; 9.1 Economic Reform 1984
  • 1991 ; 9.2 Accounting Reform 1984
  • 1991 ; Chapter 10 Socialist Market Economy Since 1992