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
3.2 Business Enterprises under a Centrally-Planned Economy
3.3 Development of New Accounting Systems and Practices
3.3.1 Uniform Accounting Systems
3.3.3 Product Cost, Debit-Credit Accounting and
Chapter 4 Great Leap Forward: 1958 - 1962
4.1 Political Motivation for and the Economic Outcome
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
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
8.2 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
10.4.1 Establishment of Basic Accounting Standard
10.4.2 New Industry-Based Accounting Regulations
10.4.3 Current Regulatory Framework for Accounting
10.4.4 Setting of Detailed (or Specific)
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
11.3.4 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
