由于多方面的复杂原因,目前在部分中外合资企业中,出现中方对企业财务管理失控或半失控的问题。这种失控造成了中方股东经济利益上的损失,也给中外双方的继续合作和扩大生产经营带来了影响。如某市一家中外合资企业在1986年合资经营时,产品畅销,供不应求,而帐面上却出现了130.20万元的巨额亏损,到1989年底,企业的主要固定资产(?)被外方管理人员以各种方式变卖,而在公司的固定资产帐上仍保持着全额。在外方管理人员控制企业财务近三年的时间内,约有近400万美元的资产被非法转移到境外,而中方参与管理的人员竟茫然不知。某合资企业,中外双方商定各投资120万美元,双方各占股份50％,可是实际 Due to a variety of complicated reasons, at present, in some Sino-foreign equity joint ventures, there is a problem that China’s financial management is out of control or half out of control. This kind of loss of control has caused losses in the economic interests of Chinese shareholders, and has also affected Chinese and foreign parties’ continued cooperation and expansion of production and operations. When a Chinese-foreign equity joint venture in a city operated a joint venture in 1986, the products were sold well and were in short supply, while the book had a huge loss of 1.30 million yuan. By the end of 1989, the company’s main fixed assets (?) were managed by foreign managers. It is sold in various ways, and the company’s fixed assets account remains in full. About three million U.S. dollars worth of assets were illegally transferred to foreign countries during the three-year period that foreign management personnel controlled corporate finances. The Chinese personnel involved in management are unaware. In a joint venture, both Chinese and foreign parties agreed to invest 1.2 million U.S. dollars, each of which accounts for 50% of the shares, but actual