by Yip Yiu-Ming. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1996. / Includes bibliographical references (leaves 35-36). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter I --- INTRODUCTION --- p.1 / Chapter II --- . ACCOUNTING IN THE PRC - PRE OPEN-DOOR POLICY --- p.3 / Funds-based System --- p.3 / Management Accounting --- p.5 / Development of Regulatory Framework --- p.6 / Chapter III. --- ACCOUNTING IN THE PRC - POST OPEN-DOOR POLICY --- p.8 / Phase One (1978-1985) - First Accounting Law --- p.9 / Phase Two (1985-1992) - Accounting for Foreign-Invested Enterprises (FIEs) --- p.10 / Phase Three (1992) - Accounting for Share Enterprises --- p.13 / Phase Four (1993) - Accounting Standards and New Industry-Based Accounting Regulations --- p.16 / Phase Five (1996) - A Full Set of Accounting Standards --- p.18 / Management Accounting --- p.22 / Chapter VI. --- UNDERLYING REASONS FOR THE CHANGES --- p.23 / Framework of Change --- p.23 / Energy of Change - Economic Reform --- p.24 / Change Engine - Accounting Internationalization --- p.25 / Change Agents --- p.27 / Chapter V. --- CONCLUSION --- p.33 / BIBLIOGRAPHY --- p.35
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_320782 |
| Date | January 1996 |
| Contributors | Yip, Yiu-Ming., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Publisher | Chinese University of Hong Kong |
| Source Sets | The Chinese University of Hong Kong |
| Language | English |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, iii, 36 leaves ; 30 cm. |
| Coverage | China, China, 1976-2000 |
| Rights | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
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