by Szeto Kam-fai, Peter, Lee, Wai-wah, Viva. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 83-84). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF FIGURE --- p.vii / ACKNOWLEDGEMENT --- p.viii / CHAPTERS / Chapter I. --- INTRODUCTION --- p.1 / Chapter 1.1 --- The Soviet Accounting Model for Centrally Planned Control Economy --- p.2 / Chapter 1.2 --- Impact of the Open Door Policy --- p.2 / Chapter 1.3 --- Joint Venture Accounting --- p.3 / Chapter 1.4 --- Joint Stock Reform Program --- p.4 / Chapter 1.5 --- Accounting Regulations for Pilot PRC Joint Stock Companies --- p.4 / Chapter 1.6 --- Accounting Standards Regulations for Enterprises --- p.5 / Chapter 1.7 --- Objective and Methodology --- p.6 / Chapter 1.8 --- Organization of the Report --- p.6 / Chapter II --- GENERAL CHARACTERISTICS OF THE CHINESE ACCOUNTING SYSTEMS AND REGULATIONS --- p.8 / Chapter 2.1 --- Uniform and Rigid Accounting Regulations --- p.8 / Chapter 2.2 --- Concept of Fund Application and Fund Source --- p.10 / Chapter 2.3 --- Rule-oriented Regulations without Conceptual Framework for the Accounting Regulations --- p.12 / Chapter 2.4 --- Tax-driven Approach for Measuring Accounting Profit --- p.13 / Chapter III. --- JOINT VENTURES ACCOUNTING IN PRC --- p.15 / Chapter 3.1 --- Differences between the Old and the New PRC Joint Venture Accounting Regulations --- p.17 / Chapter 3.1.1 --- Wider Scope of Coverage --- p.17 / Chapter 3.1.2 --- More Comprehensive Accounting Definitions --- p.18 / Chapter 3.1.3 --- Recognition of Probable Losses --- p.21 / Chapter 3.1.4 --- Introduction of New Accounting Treatments --- p.22 / Chapter 3.1.5 --- Additional Disclosure Requirements --- p.27 / Chapter 3.2 --- Differences between the New PRC Joint Venture Accounting Regulations and the International Accounting Standards --- p.29 / Chapter 3.2.1 --- Rigid Pre-defined Accounting Rules Not Consistent with the IASs --- p.30 / Chapter 3.2.2 --- Probable Losses Not Fully Accounted for in the Light of the IASs --- p.32 / Chapter 3.2.3 --- Accounting Treatments Not Consistent with the IASs --- p.34 / Chapter 3.2.4 --- Major Topics or Information Not Adequately Covered or Disclosed by the New Regulations in the Light of IASs --- p.38 / Chapter IV --- ACCOUNTING REGULATIONS FOR PILOT JOINT STOCK COMPANIES --- p.42 / Chapter 4.1 --- Areas of Inconsistencies Removed by the Addenda --- p.44 / Chapter 4.2 --- Major Inconsistencies Not Resolved in the Light of IASs --- p.51 / Chapter 4.3 --- Conclusion - the 'Joint Stock Accounting Regulations' --- p.56 / Chapter V. --- ACCOUNTING STANDARDS FOR ENTERPRISE IN PRC --- p.58 / Chapter 5.1 --- Development of Accounting Standards in PRC --- p.60 / Chapter 5.2 --- Relationship between the 'Accounting Standards' and the 'Financial Regulations' --- p.61 / Chapter 5.3 --- Relationship between the 'Accounting Standards' and the 'Accounting Regulations' --- p.63 / Chapter 5.4 --- Improvements in the New 'Accounting Standards' --- p.65 / Chapter 5.5 --- Difference between the 'Accounting Standards' and the IASs --- p.70 / Chapter VI. --- FUTURE DEVELOPMENT OF ACCOUNTING STANDARDS AND REGULATIONS IN CHINA --- p.74 / APPENDICES / Chapter A. --- BALANCE SHEET FOR STATE INDUSTRIAL ENTERPRISES --- p.79 / Chapter B. --- BALANCE SHEET FOR STATE COMMERCIAL ENTERPRISES --- p.80 / Chapter C. --- FUND APPLICATION FOR STATE INDUSTRIAL ENTERPRISES --- p.81 / Chapter D. --- FUND SOURCE FOR STATE INDUSTRIAL ENTERPRISES --- p.82 / BIBLIOGRAPHY --- p.83