LEADER 03992nam 2200697Ia 450 001 9910822666003321 005 20240402135821.0 010 $a1-281-94834-9 010 $a9786611948344 010 $a981-279-955-9 035 $a(CKB)1000000000537940 035 $a(EBL)1679280 035 $a(OCoLC)879023367 035 $a(SSID)ssj0000096563 035 $a(PQKBManifestationID)11515919 035 $a(PQKBTitleCode)TC0000096563 035 $a(PQKBWorkID)10081575 035 $a(PQKB)10497004 035 $a(MiAaPQ)EBC1679280 035 $a(WSP)00004867 035 $a(Au-PeEL)EBL1679280 035 $a(CaPaEBR)ebr10255403 035 $a(CaONFJC)MIL194834 035 $a(EXLCZ)991000000000537940 100 $a20020307d2001 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting in China in transition, 1949-2000$b[electronic resource] /$fAllen Huang, Ronald Ma 205 $a1st ed. 210 $aRiver Edge, N.J. $cWorld Scientific$dc2001 215 $a1 online resource (138 p.) 225 1 $aAccounting and business in Asia ;$vv. 2 300 $aDescription based upon print version of record. 311 $a981-02-4827-X 320 $aIncludes bibliographical references (p. 114-118) and index. 327 $aCONTENTS; 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 327 $a3.1 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 327 $a4.1 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 327 $aChapter 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 1980's; 7.3 Political Accommodation to Economic Reform ; 7.4 Communist Ideological Issues Revisited 327 $aChapter 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 327 $a10.1 Economic Reform since 1992 330 $aThe history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time. During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contra... 410 0$aAccounting and business in Asia ;$vv. 2. 606 $aAccounting$zChina$xHistory$y20th century 606 $aFinance$zChina$xHistory$y20th century 615 0$aAccounting$xHistory 615 0$aFinance$xHistory 676 $a657.0951 676 $a657/.0951/09045 676 $a657/095109045 700 $aHuang$b Allen$01659155 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910822666003321 996 $aAccounting in China in transition, 1949-2000$94013692 997 $aUNINA