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随着我国改革开放的逐步深入,我县几年来外商投资企业有了很大的发展,截至一九八八年底止,已建成投产的有三十多家,有部分产品打进了国际市场,并取得了较好的经济效益。这对我县的经济繁荣,外向型经济的发展和对原有企业的技术改造,都起到了良好的作用。但这些企业在经营管理上还存在不少问题,特别是有的设立在乡(镇)的外商投资企业,问题比较突出,主要表现在: 一、有的外商投资企业财会人员素质较弱,主办会计人员既没有接受过财会专业培训,也没有财务工作经验,成本核算和损益结算不能按照制度执行,有的甚至连编制会计报表也有困难。
With the gradual deepening of China’s reform and opening up, our county has enjoyed great development in recent years. As of the end of 1988, more than 30 foreign-funded enterprises have been completed and put into operation, some of them have entered the international market, And achieved good economic returns. This has played a good role in our county’s economic prosperity, the development of the export-oriented economy and the technological transformation of the original enterprises. However, there are still many problems in the management of these enterprises. In particular, some foreign-invested enterprises established in the townships (towns) are more prominent. The problems are mainly manifested in the following aspects. First, some foreign-invested enterprises have weak financial and accounting personnel and host Accountants have neither received accounting professional training nor financial experience, cost accounting and profit and loss settlement can not be implemented in accordance with the system, and some even the preparation of financial statements, there are difficulties.