当两个或两个以上主体合资成立新公司时,往往出现这样的情况:某合资方享有的新公司账面净资产份额大于其实际出资额,而其他合资方享有的新公司账面净资产份额却小于其实际出资额。本文将合资方的投资支出与其实际享有账面净资产份额之间的差额称为合资新设公司中的“新设投资差额”。例如:A公司欲与B公司合资成立C公司,从事某产品的开发与销售。B公司拥有经验丰富的产品开发团队和营销 When two or more main bodies jointly set up a new company, it often happens that the share of net book assets of a new company enjoyed by a joint venture partner is greater than its actual contribution, while the share of net book assets of the new company enjoyed by other joint venture partners is Less than its actual contribution. In this paper, the difference between the investment expenditures of the joint venturers and the actual share of net book assets they share is called the “new investment difference” in the new joint venture. For example: A company wants to set up a joint venture company with Company B to engage in the development and sales of a product. Company B has an experienced product development team and marketing