1985年3月4日,财政部正式发布了《中华人民共和国中外合资经营企业会计制度》(以下简称“合营企业会计制度”)。这是建国以来我国第一个涉外的会计制度。它汲取了我国社会主义制度下的会计工作经验,参照了国际会计准则和国际会计惯例,不仅具有科学管理的规范作用.而且还以中外合资经营企业法、所得税法等有关法律、法规为依据,是具有法规 March 4, 1985, the Ministry of Finance officially released the “People’s Republic of China Sino-foreign joint ventures accounting system” (hereinafter referred to as “joint venture accounting system”). This is the first foreign-related accounting system in our country since the founding of the People’s Republic. Drawing on the experience of accounting work under the socialist system of our country and referring to the international accounting standards and international accounting practices, it not only has the normative effect of scientific management but also bases on the relevant laws and regulations such as Sino-Foreign Joint Venture Enterprise Law and Income Tax Law, Is a rule