资本管理在合营企业财务管理中是一个比较薄弱的环节,实际工作中存在一些问题,笔者就此做些探讨。一 1.投资作价的程序和监督问题合营各方投入资本的作价是一个比较复杂、敏感的问题,当前,由于我国还没有建立起一套完整、科学、公正的评估、协商、审核、确认程序和相应的监督管理体系,投资作价失之公允的现象比较普遍地存在。如有的外方在实物投资时,以次充好,以旧当新,对快到期的工业产权作高价投资。中方有的由于合资心切,在作价问题上过于迁就外方,在以实物投资时,没有经过资产评估,以帐面净值作价投入;在以场地使用权作为投资时,仅按贴现计算场地使用权现值,而不要求外方同时考虑土地的使用前景。产生这些情况的主要原因:一 Capital management in the joint venture financial management is a relatively weak link, there are some problems in the actual work, the author to do some discussion. I. The Process of Investment Pricing and Supervision Issues The price involved in putting capital into the joint venture is a complex and sensitive issue. At present, as China has not yet established a complete set of scientific, fair and just procedures for assessment, consultation, review and verification And the corresponding supervision and administration system, the fairness of investment loss is more prevalent. If some foreign investors invest in kind, they should shoddy and old-fashioned new investments in high-priced industrial property due to expire. In the case of a physical investment, some of the Chinese side, due to their keen interest in joint ventures, are too relocated to the foreign party. In case of investment in kind, they have not been assessed with an asset value of net book value. When the right to use land is used as an investment, only the right to use the venue Present value, without requiring foreign parties to consider the future use of land. The main reasons for these situations are: