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财政部颁发的“关于国内联营企业若干财务问题的规定”明确联营企业的会计处理按主体厂现行财会制度办理。但是,我们在实务中感到有时由于参股各方的投资额相等,或经营业务范围与参股各方的业务没有近似的地方,不好确定以哪一家为主体厂。而联营企业自己已成为独立的经济实体,对外是法人,有的还获有与外商直接打交道和签订经济合同的权利。在这种情况下,如何对经济联合体进行监督和管理呢?以下是我们在实际工作中的
The “Regulations on Several Financial Issues Concerning Domestic Associated Enterprises” issued by the Ministry of Finance specifies that the accounting treatment of joint ventures shall be handled in accordance with the current accounting system of the main plant. However, in practice, we feel that it is sometimes difficult to determine which one is the main plant because of the same amount of investment of the participating parties or where the scope of business operations is not similar to that of the participating parties. The affiliated company itself has become an independent economic entity. Foreign companies are legal persons, and some have the right to deal directly with foreign companies and sign economic contracts. Under such circumstances, how do we supervise and manage the economic coalition? The following is our actual work.