haku: @indexterm Market economy / yhteensä: 635
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| Tekijä: | Hilmy, J. |
| Otsikko: | Communists among us in a market economy: accountancy in the People's Republic of China |
| Lehti: | International Journal of Accounting
1999 : VOL. 34:4, p. 491-515 |
| Asiasana: | ACCOUNTING CHINA MARKET ECONOMY |
| Kieli: | eng |
| Tiivistelmä: | China is undergoing a unique experience. Its strategy to move the country to a market economy is based on "marketization" instead of "privatization". The state- owned enterprises (SOEs) are intended to continue to be the mainstay of the economy. The recent accounting reform, a 16-point economic stabilization policy, and the decision to maintain the dominance of the SOEs were all promulgated in the same month. To put the recent accounting reform in perspective, four stages in the development of accounting theory since the Communist Revolution are identified. |
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