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实行对外开放,积极有效地吸收外商来我国投资,举办中外合资、合作经营企业和外资企业是我国的一项基本国策。10多年来,随着对外开放政策的贯彻实施和投资环境的不断改善,我国吸收外商投资有了很大发展。据有关部门统计,截止1991年11月底,全国已累计批准中外合资经营企业、中外合作经营企业和外资企业40 086家,协议外资金额465.24亿美元,外商实际投入191.23亿美元。通过吸收外资,举办外商投资企业,弥补了国内建设资金不足,补充了一些短线产品,加快了技术改造进程,提高了国内的管理水平。我们搞好外商投资企业财务管理工作,目的就是要更好地发挥外商投资企业在我国国民经济中的作用。下面,我就如何进一步做好外商投资企业财务管理工作,讲几点意见。
Opening up to the outside world and actively and effectively attracting foreign investors to invest in China, the establishment of Chinese-foreign joint ventures, cooperative enterprises and foreign-funded enterprises is a basic national policy of our country. For more than 10 years, with the implementation of the opening-up policy and the continuous improvement of the investment environment, China has made great progress in absorbing foreign investment. According to statistics from related departments, as of the end of November 1991, the country had accumulatively approved 40,086 Sino-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-funded enterprises. The amount of foreign investment reached 46.524 billion U.S. dollars, and foreign investors actually invested 19.213 billion U.S. dollars. Through the absorption of foreign investment, the establishment of foreign-invested enterprises has made up for the lack of funds for domestic construction, supplemented some short-term products, accelerated the technological transformation process, and improved the domestic management level. We do a good job in the financial management of foreign-invested enterprises. The purpose is to better play the role of foreign-invested enterprises in our national economy. Below, I will make a few comments on how to further improve the financial management of foreign-invested enterprises.