目前,在联营的乡镇企业中,一般可分为三类,一是合资经营;二是合作经营;三是协作经营。其中合资经营是双方共同投资、联合办厂。独立核算。共负盈亏,权、责、利紧密联系的法人企业。本文拟对合资经营型的乡镇企业财务会计问题谈些粗浅看法。一、乡镇企业向城市工业择“偶”攀亲。主要是为了解决技术设备、适销产品、原材料等问题。城市工业愿意与乡镇企业开展联营,主要是为了解决场地、厂房、劳力等问题。为了联营企业的稳定发展,双方必遵循互让互谅。互惠互利的原则。城市工业企业不能凭借技术、经济实力等优越条件,索取过多的经济利益,乡镇企业也不能存有“靠大厂、吃大户”的想法。二、固定资产和无形资产的计价。财政部文件规定:联营各方用于投资的资产,原则上应根据资产的新旧程度。参照国家的调拨价合理作价,也可 At present, in the township and township enterprises that are jointly owned, they can generally be divided into three categories: first, joint ventures; second, cooperative operations; and third, cooperative operations. Among them, joint ventures are jointly invested by the two parties and jointly set up factories. Independent accounting. Corporate corporations that share profits and losses, and have a close relationship between rights, responsibilities, and profits. This article intends to talk about the financial accounting problems of joint-venture township enterprises. First, township and township enterprises choose “even” to take pro-colleges with urban industries. Mainly to solve technical equipment, marketable products, raw materials and other issues. Urban industry is willing to carry out joint ventures with township and village enterprises, mainly to solve problems such as site, factory buildings and labor. In order to ensure the stable development of joint ventures, both parties must observe mutual understanding and mutual understanding. The principle of mutual benefit. Urban industrial enterprises cannot rely on superior conditions such as technology and economic strength to obtain excessive economic benefits, and township and township enterprises must not have the idea of ​​relying on big factories and large households. Second, the valuation of fixed assets and intangible assets. The Ministry of Finance documents stipulate that the assets used by the parties to an investment in an investment should, in principle, be based on the oldness of the asset. Reference to the country’s transfer price is reasonable, but also