| 英文摘要 | 第1-24页 |
| List of tables and figures | 第24-26页 |
| Contents | 第26-31页 |
| 1． Introduction to the study | 第31-40页 |
| 1/1 The subject of the Study | 第31-35页 |
| 1/2 The significance of the study | 第35页 |
| 1/3 The Purposes of the Study | 第35页 |
| 1/4 The Research Methodology | 第35-36页 |
| 1/5 The Scope of the Study | 第36-40页 |
| 2． Economic reform in China | 第40-68页 |
| 2/1 Introduction | 第40页 |
| 2/2 China's Economic System From 1949 to 1978 | 第40-41页 |
| 2/3 China's Economic System from 1978 Onwards | 第41-62页 |
| 2/3/1 The reform of China's financial system | 第42-47页 |
| 2/3/2 Establishing the securities market | 第47-48页 |
| 2/3/3 Foreign exchange system | 第48-49页 |
| 2/3/4 The change of property structure | 第49页 |
| 2/3/5 Reviving the role of private sector | 第49-50页 |
| 2/3/6 Real estate market | 第50-51页 |
| 2/3/7 Tax system reform | 第51页 |
| 2/3/8 Foreign investment | 第51-54页 |
| 2/3/9 Foreign trade reform and the relations with international economic institutions | 第54-56页 |
| 2/3/10 The reform of state owned enterprises | 第56-62页 |
| 2/4 Summary and conclusions | 第62-68页 |
| 3． The effects of the economic reform on accounting and the role of accounting during the economic transition period | 第68-98页 |
| 3/1 Introduction | 第68页 |
| 3/2 The main features of accounting practices in central planned economic systems | 第68-69页 |
| 3/3 Accounting framework in market economies | 第69-75页 |
| 3/3/1 Objectives of financial statements | 第69-71页 |
| 3/3/2 The Characteristics of Accounting Information | 第71-72页 |
| 3/3/3 The impact of the objectives and characteristics on the outputs of accounting system in market economies | 第72-75页 |
| 3/3/3/1 The impact of the objectives and characteristics on the income statement | 第72-74页 |
| 3/3/3/2 The impact of the objectives and characteristics on the cash flow statement | 第74-75页 |
| 3/4 The impacts of the economic reform on the accounting practices and regulations | 第75-79页 |
| 3/4/1 The objectives of financial reporting | 第75-77页 |
| 3/4/2 The Prerequisite to establishing accounting standards | 第77-78页 |
| 3/4/3 Accounting regulations | 第78-79页 |
| 3/5 The role of accounting during the period of economic transition | 第79-93页 |
| 3/5/1 The role of accounting in the process of the SOEs reform | 第80-90页 |
| 3/5/1/1 The concept and the objectives of the SOEs reform | 第80-81页 |
| 3/5/1/2 The techniques and forms of the SOEs reform | 第81-84页 |
| 3/5/1/2/1 Managerial approach | 第81页 |
| 3/5/1/2/2 Populist approach | 第81-82页 |
| 3/5/1/2/3 Capitalist approach | 第82-84页 |
| 3/5/1/3 The difficulties of the SOEs reform program | 第84-86页 |
| 3/5/1/4 The Main accounting problems in the process of the SOEs reform | 第86-90页 |
| 3/5/1/4/1 Reformulating the enterprise's financial statements | 第86-87页 |
| 3/5/1/4/2 Evaluating the enterprises selected to reform | 第87-89页 |
| 3/5/1/4/3 Modifying the framework of accounting thought | 第89页 |
| 3/5/1/4/4 Modifying the accounting unit | 第89页 |
| 3/5/1/4/5 Modifying the accounting system | 第89-90页 |
| 3/5/2 The role of accounting to realize the effectiveness of the market | 第90-91页 |
| 3/5/3 Other opportunities and challenges for accounting | 第91-93页 |
| 3/6 Summary | 第93-98页 |
| 4． Accounting reform in China during the economic transition period | 第98-126页 |
| 4/1 Accounting developments before 1978 | 第98-104页 |
| 4/1/1 The main features of the financial system for business enterprises | 第99-100页 |
| 4/1/2 Fund accounting | 第100-102页 |
| 4/1/3 Accounting principles and conventions | 第102页 |
| 4/1/4 The methods of book keeping | 第102-104页 |
| 4/2Accounting reform since 1978 to date | 第104-119页 |
| 4/2/1 The issue of the accounting law and reforming the uniform accounting systems | 第105-107页 |
| 4/2/2 Accounting for foreign investment | 第107页 |
| 4/2/3 Accounting for share enterprises | 第107-108页 |
| 4/2/4 The accounting standards setting | 第108-113页 |
| 4/2/5 The current accounting framework | 第113-114页 |
| 4/2/6 China's accounting standards and international accounting standards | 第114-116页 |
| 4/2/7 The issues related to the current accounting framework | 第116-119页 |
| 4/2/7/1 The accounting standards setting and enforcement body | 第116-117页 |
| 4/2/7/2 The development Accounting standards and the future of the uniform accounting system | 第117-118页 |
| 4/2/7/3 Other Problems Concerning Setting and Implementing the Accounting standards | 第118-119页 |
| 4/3 The association between accounting and economic developments | 第119-122页 |
| 4/4 Summary and Conclusions | 第122-126页 |
| 5． Adapting the accounting disclosure to the new economic environment | 第126-172页 |
| 5/1 Introduction | 第126-127页 |
| 5/2 The current practice of accounting disclosure | 第127-134页 |
| 5/2/1 The development of the securities market | 第127页 |
| 5/2/2 The role of laws and regulations | 第127-134页 |
| 5/3 The accounting literature on the segmental report | 第134-148页 |
| 5/3/1 The importance of segmental reports | 第134-136页 |
| 5/3/2 The efforts of the accounting authorities concerning the segmental report | 第136-139页 |
| 5/3/3 The definition of reportable segment | 第139-143页 |
| 5/3/4 The segment information required to disclose | 第143-145页 |
| 5/3/5 The timing of disclosure | 第145页 |
| 5/3/6 Segmental reports and the risk of competitive harm | 第145-146页 |
| 5/3/7 The impacts of adopting SFAS No．131 | 第146-147页 |
| 5/3/8 Segment disclosures in the current practice | 第147-148页 |
| 5/4 Accounting literature on the disclosure of the management's earnings forecasts | 第148-162页 |
| 5/4/1 The views on disclosure of management forecasts | 第149-151页 |
| 5/4/2 The disclosure of management forecasts in accounting literature | 第151-159页 |
| 5/4/2/1 Studies discussed the characteristics of firms which disclose voluntarily the management forecasts | 第152-153页 |
| 5/4/2/2 Studies discussed the elements influeng the accuracy of management forecasts | 第153-155页 |
| 5/4/2/3 Studies comparing the relative accuracy of the management forecasts and the analysts'forecasts | 第155-156页 |
| 5/4/2/4 Studies discussed the association between the disclosing of management earnings forecasts and earnings management | 第156-157页 |
| 5/4/2/5 The association between the form and the creditability of the management earnings forecasts | 第157-158页 |
| 5/4/2/6 Whisper'forecast | 第158-159页 |
| 5/4/3 The earnings forecasts between the mandatory and voluntary approach | 第159-160页 |
| 5/4/4 The role of independent auditor and CPA | 第160-162页 |
| 5/5 The points of view of the Chinese financial analysts concerning the current applications and the recommendations to improve accounting disclosure | 第162-169页 |
| 5/6 Summary | 第169-172页 |
| 6． Summary, conclusions and recommendations | 第172-186页 |
| 6/1 Summary and conclusions | 第172-179页 |
| 6/2 Recommendations | 第179-181页 |
| 6/3 Future research | 第181-186页 |
| References | 第186-196页 |
| Appendix | 第196-215页 |
