论文部分内容阅读
由于我国现行会计制度按“权责发生制”原则确定经营成果，企业会计帐面利润与实际利润的数额难得一致，有时甚至偏差较大。本文主要分析外商投资企业按帐面利润进行现金利润分配可能产生的后果及其危害，提出进一步完善我国外商投资企业利润分配外汇管理的相应对策。
Since the current accounting system in our country determines the operating results according to the principle of “accrual basis of accruals”, the amounts of the accounting profits and the actual profits of enterprises are unanimously and sometimes even larger. This paper mainly analyzes the possible consequences and harm of foreign-invested enterprises making cash profit distribution based on the book profit, and puts forward corresponding countermeasures to further improve the foreign exchange distribution of the profit distribution of foreign-invested enterprises in our country.