中國 會計制度의 變遷史에 관한 硏究

• 영문명: A study on the change process of accounting system in the people’s republic of China
• 발행기관: 한국경영사학회
• 저자명: Dong Seob Song(宋東燮)
• 간행물 정보: 『경영사연구(경영사학)』제15집 제3호(통권24호), 5~21쪽, 전체 17쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2000.12.30

영문 초록

This study examines the characteristics of the accounting system under the socialistic market economy of China, and research on the change process of the accounting system due to reform of China’s economic system. China practiced a generally planned economy from 1949 to 1978. Under the generally planned conomic system, the accounting reports had to take the form of a unified accounting system which was made by the government. The Chinese accounting system under planned economy has evolved according to the following. : First, accounting system under the period of the conomic recovery after the civil war. Second, accounting system under the period of the first five-year ecomic plans. Third, accounting system under the period of the Great Leap Forward. Fourth, accounting system under the period of the adjustment of the national economy. Fifth, accounting system under the period of the cultural revolution. Sixth, accounting system under the period of the economic re-adjustment. China has taken many factors of the accounting system from the capitalistic accounting and adapted it well to the international accounting standards. The Chinese government has concentrated on creating the definite regulations and educating the CPAs as professionals. In future, the Chinese accounting system is expected to reach the international level.

목차

Ⅰ. 序論

Ⅱ. 社會主義 計劃經濟體制下에서의 會計制度의 變遷過程

Ⅲ. 社會主義 會計制度

Ⅳ. 社會主義 會計制度와 資本主義 會計制度와의 差異

Ⅴ. 結論

參考文獻

Abstract