论文部分内容阅读
一.立项前办理资产评估1983年9月《中外合资经营企业法实施条例》规定:合营者可以建筑物、厂房、机器设备或其他物料、工业产权、专有技术作为出资的,其作价由合营各方按照公平合理的原则协商确定,或聘请合营各方同意的第三者评定,1987年3月上海市外经委和财政局沪财企一(1987)8号文规定:中方以国营企业原有厂房、设备等实物投资的,在估价时要适当参考国际市场价格考虑升值。但文件仍规定由合营各方协商作价。在实际行动中,中方谈判人员往往只是简单地以财务部门提供的帐面资料与外方谈判。为了急于达成协议,有时不考虑公平合理原则,仍按帐面作价,或仅略予升值,使国家和企业的利益受到
I. Asset management before project approval September 1983 Regulations for the Implementation of the Sino-foreign Equity Joint Venture Law stipulates that: A joint venturer may contribute capital to buildings, plants, machinery and equipment, or other materials, industrial property rights, or proprietary technology, and its price is determined by the joint venture. All parties negotiated and determined in accordance with the principle of fairness and reasonableness, or appointed a third party to agree with the parties to the joint venture. In March 1987, the Shanghai Foreign Economic Cooperation Committee and the Bureau of Finance and Economics (Shanghai) Co., Ltd. (1987) No. 8 stipulated that: China shall use state-owned enterprises as originals. If there is a physical investment such as a factory building or equipment, it is necessary to consider the appreciation of the international market price as appropriate in the valuation. However, the document still stipulates that the parties to the joint venture shall negotiate the price. In practical actions, Chinese negotiators often simply negotiate with foreign parties with the financial information provided by the financial department. In order to rush to reach an agreement, sometimes the principle of fairness and reasonableness is not taken into consideration, and the price is still valuated by the book, or only slightly appreciated, so that the interests of the country and the enterprise are affected.