自党中央、国务院宣布开发开放浦东以来,上海市郊乡镇企业与外商合资办厂的步伐大大加快,经济效益也呈上升趋势。但我们在对这些合资企业的年度会计决算审计中,也发现了一些值得深思的问题。 一、会计核算上界线不清 据了解,上海市郊乡镇办的合资企业中,半数以上是在老厂的基础上,以部分厂房、设备与外商合资办新厂的。这样往往会出现新老厂在会计核算上划分不清的情况。有的在新厂开办初期,有意或无意地把应由老厂承担的费用划归新厂;有的新老厂合用一个仓库,领发 Since the party Central Committee and the State Council announced the development and opening up of Pudong, the pace of joint-ventures and the establishment of factories and townships with Shanghai’s suburban township and township enterprises has been greatly accelerated, and the economic benefits have also risen. However, we also found some issues worth pondering over the audit of the annual accounts of these joint ventures. First, the accounting is not clear on the border It is understood that the township of Shanghai suburbs do joint ventures, more than half of the old factory is based on the part of the plant, equipment and foreign joint ventures to do the new plant. This will often appear old and new factory in the accounting division of the situation unclear. Some start early in the new plant, intentionally or unintentionally, the cost borne by the old plant under the new plant; some old and new plants together a warehouse,