利用外资兴办合资企业,必然涉及到对合资各方所投入的资产的评定问题。本文介绍几种我方所投入的固定资产的作价方法。 组建中外合资企业的过程中,我方一般是以已使用过的厂房、建筑物、机器设备及相应的场地使用权等作为投资入股,对于这些资产,可按下列方法评估。 The use of foreign capital to establish joint ventures will inevitably involve the assessment of the assets invested by the joint venture parties. This article describes several ways we value the fixed assets we invest. In the process of forming a Sino-foreign joint venture, we generally use the used plant, buildings, machinery and equipment, and the corresponding site use rights as investment to invest in shares. For these assets, the following methods can be used for evaluation.