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5A 林偉雲

評估以下群眾運動對中國現代化所帶來的影響。 (a) 三面紅旗 (b) 文化大革命 (a) 1953 年發動 「第一個五年計劃」 ,集中重工業如煤、鋼、電子及石油的發展, 1957 年,大部份目標都預期做得更好。 儘管第一次五年計劃取床效,嚴重的經濟問題依舊存在。城市及農村仍面對 失去問題,收成至播種期間,農民只有很少工作,加上中國也面對籌集資,建設 更多工業的問題。毛澤東為尋求解決這些問題,便在「第二個五年計劃」進行期 間,發動了「三面紅旗」運動。 1950 年 3 月,毛澤東提出「社會主義建設總路線」 ,在工作方面,毛澤東希 望工業可以在 15 年內超英趕美,這新路線象徵國家轉移左傾的路線,目的是加 快步伐,建立國家的社會主義。另一方便,毛澤東相信若果能喚起人民的意識, 以及把地方資源充分運用在農業及工業的發展。但毛澤東擔心中國走回頭路,新 資產階級不斷成長,於是他進行另一場以農民及工人為基礎的革命,以邁向農業 及工業上的更高指標。大躍進與另外兩大政策: 「兩條腿走路」政策及人民公社 的成立互相緊扣。 毛澤東對於蘇聯進行工業化以重工業及大廠房為主不表示認同。因此,他決 定放棄依靠外國資金及外國專家援助的高科技工業;中國的工業增長會從農村的 小型三場及土高爐著手,毛澤東想藉此顯示中國工業化的方式,比蘇聯及資本主 義社會的方式優越。共產黨提出 「兩條腿走路」 的口號,即工業及農業一起發展, 工業分佈在農村,政府不以蘇聯及西方的大型項目為目標,反而鼓勵人民的自力 更生,以及鼓勵他們主動在所屬農村及鄰近地區建造小型工廠。最典型的例子是 遍佈全國的土爐,毛澤東表示這些行動的目標是:在 15 年內超過英國的鋼鐵生 產。 運用土高爐進行大規模煉鋼,好比一般工廠的情況。部分工人離家住在工廠 裡。他們操作機器日以繼夜工作,人民工社的成立,是為求加快社會主義建設的 公伐。公社不入僅負責種植農作物,還負責建築堤壩,紡織及其他本地工業,公 社又建設學校、醫院、商店及機械維修店。換言之,政府期望每個公社能因應大 部分的需要,達到自給自足。每公社劃分為 10 至 20 個生產大隊。負責較小型的 項目,例如:建設小水塘、小學及保健所等。此外,每個大隊再分為 10 至 20 個 生產小隊。每小隊負責管理自己組內的帳目,並把所得收入分配給每個成員。 公社實行集體化生活。公眾食堂可容納百多人,公社亦提供托兒所、照顧孩 子的服務,但農民在公社內沒有家庭生活。毛澤東也要求公社開採煤鐵及建造自 己的高溫熔爐,數以百萬計的人民日以繼夜運作的土高爐。 大多數小型工廠不但生產效率低,更造成資源浪費;國家鼓勵土高爐生產, 增加了鋼鐵的產量,但許多以土法煉成的鋼鐵質素低劣,根本無法使用。此外,

5A 林偉雲

由於設備落後,導致很多工人在煉鋼時被燒。另一方面,政府的官員被批評為求 提高產量而忽視安全及常識。 由於大量農民由農業的崗位轉往工業的崗位,因此未能照顧農作物,食物產 量大趺,到了 1961 年,中國已需由海外購買穀物,並要實行嚴格的配給,以避 免饑荒繼續發生。1959 至 1961 年間,水災和旱災造成 3 年嚴重失收,使情況惡 化。人民公社沒有帶來預期的成效,許多公社的規模過大,未能有效率地運作。 大型組織是否比小型組織更有效率,仍然未能確定。擴大公社規模使個別工人及 生產隊失去進取的精神。 1959 年,毛澤東辭去國家主席的職位,政府由其他領袖,如國家主席劉少 奇、國務阮總理周恩來,以及黨總書記鄧小平等領導。他們放棄大部分大躍進的 措施,並推行經濟調整。毛澤東對這些轉變感到不滿,並認為新措施造成新形式 的社會不平等。恐怕會令地主和富農階級重現,表現出特權階級的管治模樣。

5A 林偉雲

(b) 三面紅旗運動正式宣告失敗前,毛澤東已於 1959 年辭去領導層的職位;雖 然他留任黨主席,但地位並不穩固。他主張進行更多集體工作及大型建設項目, 並指應由工人,而非專家領導工廠的營運和策劃。黨的部分領導人認為,中國應 採取蘇聯的模式,容許以科學家、工程師、經理及技術員為主的精英階級的出現, 以刺激工業增長。毛澤東不同意讓這種精英階級昌起,並指出這完全違反共產思 想。 1964 年,出版《毛主席語錄》 ,士兵奉命學習,並把「毛澤東思想」散播到 全國,到了 1966 年,毛澤東發功一場新的大規模運動,這就是文化大革命,試 圖剷除由管理階層及幹部組成的精英集團。他認為他要帶領人民回到共產主義的 正軌。再者,毛澤東希望群眾會幫助他剷除異己,把敵對勢力如劉少奇和鄧小平 逐出領導層,以重奪大權。 毛澤東呼籲群眾進行革命,1966 年 8 月,數以萬計的青年群眾組成紅衛兵, 在北京聚集,毛澤東號召批判反正主義,並要求他們堅持共產主義的基本原則, 數以萬計的大學、學院及高校的年青學生組成紅衛兵,把文革的訊息傳遍全國。 毛澤東表明他們 「造反有理」 ,有權批鬥不完全奉行共產主義的當權者。 《毛語錄》 更成為紅衛兵的聖經。 1966 年夏,大部分學校及大學停課,禁止出售西式服裝、洋酒、香水、化 妝品及古董的銷售全遭禁制。在書店內,小說讀物都被毛澤東的著作取代,任何 與資產階級有關的事物都受到批判。在全面的動亂之中,暴虐行為隨處可見。批 鬥及侮辱在上位者,而且把他們流放到農村。他們又毒打那些被他們視為「不純 正」及「有問題」的人。街頭出現不少教師及幹部被逼戴上圓錐形的紙高帽,在 頸上掛上斥責他們為走資派的標語,他們要承認自己的思想錯誤。不少人被折磨 至死,或被逼自殺。 文革的狂熱橫掃整個中國,數以千萬計的人被殺害,囚禁或被開除。許多首 領及官員被批鬥及革職,包括劉少奇在內。紅衛兵內部也分裂成無數個黨派敵 對,1960 年代後期,甚至毛澤東本人也看到文化大革命破壞了自 1949 年建國以 來的成果。政府陷入混亂,教育制度幾乎崩潰,所有物品的產量均大幅下降。 毛澤東解散紅衛兵組織和恢復秩序,1968 年 7 月,毛澤東甚至召見五大紅衛 兵領袖,責備他們分黨分派,要他們停止進行破壞。1969 年,林彪被點名為毛 澤東的正式接班人。兩年後,他計劃發動政變失敗,在試圖逃亡 蘇聯,因飛機失事死亡。鄧小平亦於 1973 年復職,出任副總理。1976 年 1 月, 周恩來因癌症逝世,鄧小平及四人幫展開權力鬥爭。在毛澤東的指令下,鄧小平 再度下台,鄧小平再度下台,華國鋒成為總理。毛澤東的健康狀況出現問題,他 於 1976 年 9 月逝世。毛澤東死後,四人幫試圖奪權,但華國鋒與其他領導人採 取聯合行動,將他們同時逮捕。華國鋒遂繼毛澤東成為黨主席及中央軍委主席, 文化大革命結束。 文化大革命造成巨大的社會分化,損害了百萬計小生命,官員及知識份子被

5A 林偉雲

下放農村,學生及畢業生被下放到遍遠的農村與農民一起工作遠離故鄉和家人。 對工人及農民來說,參與革命比工作更加重要,令工廠及農村的生產停頓。1966 年至 1968 年間,產量大幅下降。 「純正」背景的人在高中後繼續進修,農民及工人的子女則可豁免考試,入 讀大學。學院程度的課程,學術標準被一併下調,短期的課程及較寬鬆的測驗, 取代了舊有的教學方法。毛澤東思想成為重要的學科,許多被視為可能遭資產階 級思想污染的優秀教授及老師遭開除,被毛澤東取代。結果,一些能力較差的人 因為曾經積極參與文革而得到晉升。到了 1980 年代,他們成為缺乏技術或教育 下一代。 關閉學校,所有書本、戲劇及電影都必須與工人及農民有關,或是傳播革命 訊息。許多藝術家受到紅衛兵的羞辱和折磨,他們大部分都被派到工廠或或農田 從事勞動工作,中國人的舒意及豐富的藝術傳統受到嚴重破壞。 美國上下普遍認為美國政府不應承認中華人民共和國的地位,中華人民共和 國亦不應獲恢復聯合國的席位。許多海外觀察家質疑中國政府及領導層的穩定 性,矛頭指向毛澤東。

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...A business undertaking is an organisation which is engaged in some industrial or commercial activity. It represents an institutional arrangement for carrying on any kind of business activity. It may be owned and controlled by a single individual or by a group of individuals who have entered into a formal or informal agreement to jointly conduct the business. Every business undertaking is a separate and distinct business unit. It has its own identity and separate ownership. It can be distinguished from other undertakings on the basis of its ownership, management and control. According to Wheeler, a business undertaking is a concern, company or enterprise which buys and sells, is owned by one person or a group of persons and is managed under a specific set of operating policies". Thus, a business undertaking may be defined as an organisation operating under separate ownership, management and control and carrying on any business activity with independent risk- bearing. All business undertakings are directly or indirectly engaged in the transfer or exchange of goods and services for value. They deal in goods and services on a regular basis. Their main motive is to earn profits and they are exposed to various types of risks. Characteristics of a Business Undertaking The basic features of a business undertaking are as follows: 1. Separate identity: Every business undertaking has a separate identity. It has a distinct name and separate existence. Its assets and liabilities are...

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...Gerri Bednarcyk Ch 1 Assign - Business Now: Change is the Only Constant Respond to these questions in a Word document. You do not have to include the question, but make sure to number the response.  You need to use complete sentences and correct grammar.  Once you have answered all the questions, save it as Chapter 1 – [your name] and upload it as an attachment. Watch the lecture video:  Make sure you have read Chapter 1 and have posted in the discussion forum. 1. What factors contribute to the rapid pace of change in business? Is the pace likely to accelerate or decrease over the next decade? Why? The factors that contribute to the rapid pace of change in business are Human Resources, Capital, Natural Resources, Entrepreneurship, and Technology. The factors are more than likely to increase because all factors listed are increasing at a fast pace. I feel that factors are increasing because they are definitely in high demand at this time in our economy. 2. Explain the term "business".  A business is any organization or activity that provides goods and services in an effort to earn a profit. Businesses are leading in capitalist economies, where most of them are privately owned and ran to earn profit to increase the wealth of their owners. Businesses may also be not-for-profit or state-owned 3. Explain the role of business in the economy. The economies of the country depends upon the employment provided by big and small businesses and produces the goods and provide...

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...Recording Transactions Keeping business records accurate and up to date is important for the smooth running of a business. The business owner must record all of the money coming into the business from successful sales of the product and all of the money going out, such as expenses including money owed for storage, wages that are paid and money to purchase the stock. If a business fails to do this it may find itself not chasing payments, forgetting to pay bills or, even in trouble with HM Revenue and Customs. If the business does not record its transactions correctly, it cannot report its financial performance accurately and therefore tax payments may be wrong. By recording the sales made, the business owner is given a clear indication of what’s popular and so it becomes clear what products should have increased stock or altered price. In your case, it is very important that you monitor your sales as a new business will most likely not make any profit straight away, so it’s vital to record your transactions so you are able to at least breakeven until more customers become aware of your business and you can start to make a profit. Furthermore, since you have negotiated a one month credit with a supplier, it is important to record your transactions so you know that you can repay the supplier after the month has passed and avoid any consequences. It would be beneficial to you if you could keep your credit supply as then you will have money coming in from your customers to then...

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...The United States exists in a capitalistic economy meaning that private enterprise is based on fair competition, economic freedom, and private ownership therefore; business is the heartbeat of our economy. Everything from manufacturing, health care, sales, and agriculture involves business in some way. Businesses provide jobs and produce goods and services that we depend on every day (What Role Does Business Play in Our Economy..?). They pay state and federal taxes to the government on their services provided. The taxes paid by businesses and the people employed by them allow the government to function. Looking at businesses in this way you can clearly see that business is a pivotal part of the economy. Within our economy two types of business organizations exist: for-profit and nonprofit. A for-profit organization will produce goods or services in the hopes of making revenue off its products. Most organizations you think of today are probably a for-profit establishment. Organizations that are classified as not-for-profit or nonprofit often operate under the guise of the emotional appeal of compassion but can also become major economic engines. They are business like establishments but unlike a for-profit business, their primary goals do not include making monetary profits. For profit businesses operate to generate revenue under the idea to have more profit than loss at the end of the day. Unlike for- profit businesses, nonprofits are organizations that are classified...

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...offer the bases in preparing, presenting and displaying even in interpreting general-purpose financial statements. There are some important accounting concepts that support the readiness and preparation of any accounting arrangement or financial statements such as Going Concern Concept, Consistency Concept, Prudence Concept, and Accruals Concepts. For example, Going Concern Concept is a company or organizations will not be going to bankrupt unless there have a confirmation and evidence to the contrary and this is supported by accountants. Purpose of Accounting Conventions An accounting convention refer to regular and common practices which are all around followed in recording and exhibiting accounting data and information of the business entity. They are taken after like traditions, convention, and so forth in a general public. Accounting conventions are evolved through the normal and consistent practice throughout the years to encourage uniform recording in the books of accounts. Accounting conventions help in contrasting accounting information of various specialty units or of the same unit for various...

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