THE RESEARCH ABOUT MAINLAND CHINA''S ACCOUNTING PROBLEMS

碩士 === 國立臺灣大學 === 會計學研究所 === 82 === This thesis uses exploratory and comparative methods to examine Mainland China''s accounting development after 1949 ,especially after its economy revolution since 1978. The thesis also matches questionnair to...

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Bibliographic Details
Main Authors: SHIH-MING WANG, 王世銘
Other Authors: LI-LUAN CHU
Format: Others
Language:zh-TW
Published: 1994
Online Access:http://ndltd.ncl.edu.tw/handle/86644437442165550044
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Summary:碩士 === 國立臺灣大學 === 會計學研究所 === 82 === This thesis uses exploratory and comparative methods to examine Mainland China''s accounting development after 1949 ,especially after its economy revolution since 1978. The thesis also matches questionnair to make necessary analysis. The topics addressed include her current accounting systems, education systems and the impact of the security market''s development to accounting systems. Taiwan''s accounting system was compared with Mainland China''s. Sereval weakpoints in the current systems were indicated and their suggested solutions were made. We conclude that the accounting systems and accounting education should be revised to meet the economic environment, and private property system should be established.