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Tables of Contents for China's Management of Enterprise Assets
Chapter/Section Title
Page #
Page Count
Acknowledgments
v
2
Abbreviations and Acronyms Used
vii
2
Abstract
ix
2
Executive Summary
xi
Chapter 1: The Next Phase for Modernization of Chinese SOEs
1
18
Introduction
1
1
Progress of Reforms to Date
2
9
Remaining Challenges
11
2
Objectives, Structure and Scope of the Study
13
4
Endnotes
17
2
Chapter 2: The Economic Legal Framework and SOE Property Rights
19
14
Introduction
19
1
The Challenge of Separating Business from Government
20
3
Implementation of the Economic Legal Framework
23
2
Clarification and Assignment of SOE Property Rights
25
3
Conclusions
28
3
Endnotes
31
2
Chapter 3: Reform of Organizational Structures
33
16
Introduction
33
1
Organization of the State Asset Management System
33
5
The Enterprise Level
38
3
The Upper Tier
41
2
The Intermediate Tier
43
1
Conclusions
43
4
Endnotes
47
2
Chapter 4: Corporate Governance
49
16
Introduction
49
1
China's Emerging Corporate Governance Vacuum
50
4
Strengthening Corporate Governance in China's SOEs
54
4
Conclusions
58
5
Endnotes
63
2
Chapter 5: Financial Accounting Systems and Controls
65
8
Introduction
65
1
Differences Between China's Standards and International Accounting Standards
65
1
Application of the Standards
66
2
Financial Systems and Controls
68
3
Conclusions
71
1
Endnotes
72
1
Annex 1: The 100 SOEs Chose by the State Council for the National Corporatization Experiment
73
2
Annex 2: Social Assets of a Steel-Making SOE in Southwest China
75
2
Annex 3: Market-Based Models of Corporate Governance
77
2
Annex 4: Entities Interviewed by the World Bank Mission
79
2
Annex 5: The 57 National Enterprise Groups
81
2
Annex 6: Regressions Illustrating Relationships Between Corporate Attributes and Bank Financing
83
2
Annex 7: Comparison of Chinese Accounting Standards and International Accounting Standards
85
2
Bibliography
87