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一、中外合资经营企业固定资产的结构特点和管理要求任何一个企业要进行生产经营活动,都必须有和它的经营内容相适应的固定资产.对于中外合资经营企业来说,举办它的主要目的就是引进外国的先进设备和先进技术.先进设备的引进和先进技术的引进,虽然是两个不同的概念,前者涉及国际商品贸易,后者涉及国际技术贸易.但在实际工作中,在谈到设备引进时,通常包括技术引进在内.机器设备被称为硬件(hard ware),专利、专门技术称为软件(soft ware),引进的机器设备形成中外合资经营企业的有形固定资
1. The structural characteristics and management requirements of fixed assets of Chinese-foreign equity joint ventures. Any enterprise that wants to carry out production and business activities must have fixed assets that are compatible with its business content. For Chinese-foreign equity joint ventures, the main purpose of holding them is to hold them. It is the introduction of foreign advanced equipment and advanced technology. The introduction of advanced equipment and the introduction of advanced technology, although it is two different concepts, the former involves international merchandise trade, the latter involves international technology trade. But in practical work, talking about When the equipment is introduced, it usually includes the introduction of technology. Machines and equipment are called hardware (hardware), patents and specialized technologies are called software (software), and the imported machinery and equipment form the tangible fixed assets of Sino-foreign joint ventures.