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根据我国中外合资经营企业法和其它有关财务管理规定,合资企业纳税后的利润应按一定比例提取“储备基金”、“企业发展基金”和“职工奖励与福利基金”。“储备基金”和“企业发展基金”主要用于增加企业资本,购买固定资产,垫补合资企业亏损,技术改造,增加流动资金,扩大合资企业生产和经营等。它是未分配利润的转化,从某一方面讲具有资本的性质。其余额在合资企业解散与清算时,由合资各方按比例分配。“职工奖励与福利资金”主要用于支付合资企业职工非经常性奖励和修建职工宿舍等集体福利开支。它在
According to China’s Sino-Foreign Equity Joint Venture Law and other related financial management regulations, the profits of the joint venture after taxation shall be drawn from a certain proportion of “reserve funds”, “enterprise development funds” and “employee awards and welfare funds.” “Reserve funds” and “enterprise development funds” are mainly used to increase corporate capital, purchase fixed assets, make up for losses in joint ventures, technological innovations, increase liquidity, and expand joint venture production and operations. It is the conversion of undistributed profits. It has the nature of capital in one aspect. When the balance of the joint venture is disbanded and liquidated, the balance shall be distributed by the parties. The “employee incentive and welfare fund” is mainly used to pay for collective welfare expenditures such as non-recurring awards for employees of joint ventures and construction of staff quarters. it is at