Enterprise Management Control Systems in China

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Preface ; Acknowledgments; Contents; List of Figures; List of Tables; Part I: Study on Development of Enterprise Management Control in China; Chapter 1: Reform of Chinese Economy and Management Control in Enterprises; 1.1 Planned Economy and Enterprises ; 1.1.1 Recovery from War, 1949-1952; 1.1.2 First Five-Year Plan, 1953-1957; 1.1.3 Great Leap Forward, 1958-1960; 1.1.4 Readjustment and Recovery: "Agriculture First," 1961-1965; 1.1.5 Cultural Revolution Decade, 1966-1978; 1.1.6 Period of Readjustment, 1979-1981; 1.2 Courses of Economic Reform in China

1.2.1 From Planned Economy to Planned Commodity Economy1.2.1.1 From 1978 to 1984; 1.2.1.2 From 1984 to 1992; 1.2.2 From Planned Commodity Economy to Socialist Market Economy; 1.2.2.1 From 1992 to 2002; 1.2.2.2 From 2002 to Present; 1.3 C ourses of Enterprises Reform in China ; 1.3.1 Reform of State-Owned Enterprises (SOEs) ; 1.3.1.1 Initial Stage of SOE Reform (1978.12-1984.9); 1.3.1.2 Comprehensive Reform Period (1984.10-1991.12); 1.3.1.3 Establishment of Modern Enterprise System (Since 1992); 1.3.2 Development of Private Enterprises in China

1.3.2.1 From Recovery to Confirm Status (1978-1989)1.3.2.2 From the Twists and Turns to Development; 1.3.2.3 From All-Round Development to Standardized Development (Since 1997); 1.4 Development of Management Control in China; 1.4.1 Courses of Management Control in China; 1.4.1.1 Planned Economy and Management Control; 1.4.1.2 Planned Commodity Economy and Management Control; 1.4.1.3 Socialist Market Economy; 1.4.2 Features of Management Control in SOEs; 1.4.2.1 Subject of Management Control in SOEs ; 1.4.2.2 Methods of Management Control in SOEs; Budgetary Control

1.4.2.3 Courses of Performance Evaluation1.4.3 Features of Management Control in Chinese Private Enterprise; 1.4.3.1 Family Control Oriented Model; 1.4.3.2 Lack of Professional Managers; 1.4.3.3 Focus on Expansion Instead of Risk Control; R eferences; Chapter 2: Demand of Management Control in Chinese Enterprises; 2.1 Theory on Demand of Management Control; 2.1.1 Internal Control Theory and Management Control; 2.1.2 Management Theory and Management Control; 2.1.3 Management Accounting Theory and Management Control; 2.2 Demand of Management Control in Practice

2.2.1 Enforcement of Guidance on Internal Control2.2.2 External Regulator and Management Control; 2.2.2.1 Demand for the Control of Risk; 2.2.2.2 Value Creation; 2.2.3 Stakeholders and Management Control; 2.2.4 Managers and Management Control; 2.3 Investors Demand for Management Control; 2.3.1 Differences Between Different Types of Management Control; 2.3.2 Questionnaire Design and Sample Selection; 2.3.2.1 Questionnaire Design; 2.3.2.2 Sample Selection; 2.3.2.3 The Reliability Analysis of the Questionnaire; 2.3.3 Empirical Results and Correlation Analysis

2.3.3.1 Investor Demand for Management Control

10.1007/978-3-642-54715-7 [DOI]

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