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中外合资、合作企业,是不同所有者混合组成的企业,是外国投资者作为一方,中国投资者作为另一方的合营企业。因而,合资、合作企业的资产评估就显得比较复杂,工作做得不好,就会造成双方利益不同程度的损失。到1992年,外商投资来自(包括我国港澳台在内的)47个国家和地区,投资项目已达3万多个。 一、合资、合作企业资产评估存在的问题。 合资合作企业资产评估问题繁杂,概括起来有以下九个方面: 一是未作评估就合资、合作经营。在与外商合资合作中,中方资产不按规定进行评估,有意低估或不按评估值合资,使中方资产比例下降,国有资产权益受损。1992年,全国约1万家中外合资的国有企业中,约有7000多家未经评估就与外商合资。按全国资产评估平均升值率54％计算,仅此一项,就造成国有资产流失约300百多亿元。 二是帐外国有资产数额巨大。有产无帐,帐外设帐,是使国有资产脱离监督,造成流失的典型做法。在我们评估的合资、合作企业中,有的帐内资产仅1000多万元,而帐外资产就有3000多万元。这种资产不入帐,
Sino-foreign joint ventures and cooperative enterprises are enterprises that are composed of different owners. They are foreign investors as one party and Chinese investors as joint ventures of the other party. Therefore, the assessment of the assets of joint ventures and cooperative enterprises appears to be more complicated. If the work is not done well, it will result in losses of different levels of interests. By 1992, foreign investment came from 47 countries and regions (including Hong Kong, Macao, and Taiwan), and the number of investment projects reached more than 30,000. I. Problems existing in asset evaluation of joint ventures and cooperative enterprises. The problem of assets appraisal for joint ventures and cooperative enterprises is complex. To sum up, there are the following nine aspects: First, joint ventures and cooperative operations are not assessed. In joint ventures and cooperation with foreign companies, Chinese assets are not evaluated according to regulations, and they are intentionally underestimated or not jointly assessed according to the assessed value. As a result, the proportion of assets of the Chinese side will fall, and the rights of state-owned assets will be damaged. In 1992, of the approximately 10,000 Chinese-foreign joint venture state-owned enterprises in the country, about 7,000 were joint ventures with foreign companies without evaluation. Calculated by the average appreciation rate of the national asset assessment rate of 54%, this alone has caused the loss of state-owned assets of more than 300 billion yuan. Second, the amount of foreign assets in the account is huge. There are no accounts for production and accounts for peripheral accounts, which are typical practices that make state-owned assets out of supervision and cause losses. Among the joint ventures and cooperative enterprises that we assessed, some of the assets in the accounts are only more than 10 million yuan, and there are more than 30 million yuan in assets outside the accounts. This asset is not accounted for,