苏联有关合资企业的组建和在苏联境内进行营业活动的规定生效于1987年1月1日。根据该规定,合资企业可作为合法实体而存在,可自行商定经济交易,设独立的收支帐,实行完全成本会计,货币支付,资金自筹。苏方公司在合资企业的资本中所占比例不得少 The Soviet Union’s regulations on the formation of joint ventures and their business activities in the Soviet Union came into effect on January 1, 1987. According to the regulation, a joint venture may exist as a legal entity, be free to agree on economic transactions, set up an independent income and expenditure account, implement full cost accounting, monetary payment and self-financing. Soviet companies in the joint venture’s share of capital not less