Förlagets beskrivning
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 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 contrast, Deng's China set itself
the ambitious task of transforming the centrally planned and centrally
controlled economy into a market economy "with Chinese characteristics". There
has been an accompanying development in Chinese accounting, in which its key
role of serving the Government's planning and control needs is transformed into
serving the information needs of decision-makers in the market-place. The economic reform in Deng's China has made considerable progress, which
is particularly evident in the urban and coastal regions. The transition from a
planned economy to a market economy is incomplete and certain vexatious
problems have yet to be resolved. The resolution of the state owned enterprise
reform issues will set a precedent for the further reform of Chinese
accounting. The history of the People's Republic of China can be classified into two
periods: Mao's China and Deng's China. Each period contains a number of phases;
each phase is characterised by political or economic events. This book gives an
outline of these events and the associated accounting changes.
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Accounting in China in Transition: 1949-2000
Bokrecensioner » Accounting in China in Transition: 1949-2000 (Accounting and Business in Asia)
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