ACCOUNTING IN CHINA IN TRANSITION: 1949-2000

ACCOUNTING IN CHINA IN TRANSITION: 1949-2000

CONTENTS


FRONT MATTER Allen Huang and Ronald Ma	i
Introduction Allen Huang and Ronald Ma	1
Brief History of Accounting in China up to 1949 Allen Huang and Ronald Ma	7
PART A: ACCOUNTING IN MAO'S CHINA
Establishment Phase: 1949 – 1957 Allen Huang and Ronald Ma	13
Great Leap Forward: 1958 – 1962 Allen Huang and Ronald Ma	30
Recovery Phase: 1963 – 1965 Allen Huang and Ronald Ma	37
Cultural Revolution: 1966 – 1978 Allen Huang and Ronald Ma	40
PART B: ACCOUNTING IN DENG'S CHINA
Political Scene in Deng's China Allen Huang and Ronald Ma	47
Initial Economic Reform: 1978 – 1984 Allen Huang and Ronald Ma	53
Planned Commodity Economy: 1984 – 1991 Allen Huang and Ronald Ma	61
Socialist Market Economy Since 1992 Allen Huang and Ronald Ma	69
Towards A Successful Outcome for SOE Reform Allen Huang and Ronald Ma	96
Conclusion Allen Huang and Ronald Ma	109
BACK MATTER Allen Huang and Ronald Ma	114
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