老企业经过嫁接,从国营、集体企业转为不同经济性质的中外合资、合作企业,自然会带来一些问题。由于目前我国内资企业之间、内外资企业之间执行不同的财务会计制度,经济核算不一样,企业之间的核算水平参差不齐,使嫁接前后企业的经济核算出现混乱,也容易出现与老厂帐务不清的情况。下面针对几个问题,提出处理意见。一、筹办期的财务问题。老企业嫁接合资一般是老企业一边生产,新的合资企业一边筹建。这段期限内,财会人员应注意分清发生的费用究竟属于老企业生产费用还是新企业筹办费用。从合同签订之日起,老企业在筹建阶段持续生产,新企业至什么时候可确定为筹办期终止。一般认为筹办期终止于企业宣布合资企 After the old enterprises are grafted, the transition from state-owned enterprises and collective enterprises to Sino-foreign joint ventures and cooperative enterprises of different economic nature will naturally bring about some problems. Due to the current implementation of different financial and accounting systems among domestic-funded enterprises and between domestic and foreign-funded enterprises, the economic accounting is different and the level of accounting between enterprises is uneven, making the economic accounting of enterprises before and after grafting appear chaos, Factory accounts unclear situation. The following for several issues, put forward suggestions. First, the preparation of the financial problems. The old enterprises grafting joint venture is generally the old side of production, while the new joint venture preparation. During this period, the accounting staff should pay attention to distinguish whether the expenses incurred by the old enterprises or the new enterprises are the cost of organizing the preparation. From the date of signing of the contract, the old enterprises in the preparatory phase of continued production, when the new business can be identified as the end of the preparatory period. It is generally agreed that the preparatory period ends when a joint venture company is announced