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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86626


    Title: 改革開放後中國大陸企業會計制度之研究--制度變遷理論之運用
    The study of business accounting system in Mailand China after open policy--the application of the institution change theory
    Authors: 王坤煌
    Wang, Kuen-Hwang
    Contributors: 高長
    王坤煌
    Wang, Kuen-Hwang
    Keywords: 大陸企業會計制度
    制度變遷理論
    Date: 1997
    Issue Date: 2016-04-27 15:19:34 (UTC+8)
    Abstract: 第一章,確認本文研究動機與研究目的,由扮大陸國有企業會計制度的弊端,導致於九二年發布(企業脅許準則)的制度創新,惟現有文獻並無從制度變邐理論觀察此一變遷,遂引起筆者的研究動機。即利用制度變邐理論探討大陸企業會計制度變遷之個案中,其如何轉變及了解政府與企業在企業會計制度變遷中扮演何種角色,興新制度成立之後的成效。
    Description: 碩士
    國立政治大學
    東亞研究所
    84260003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002001806
    Data Type: thesis
    Appears in Collections:[東亞研究所] 學位論文

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