本文拟就中外合资经营企业(以下简称合资企业)当前存在的几个实际问题,谈点个人认识。一、关于合资企业实行承包经营的问近年来,由于多种原因,部分地区的一些合资企业陆续实行了承包经营,并有继续扩大的趋势。承包经营机制固有的行为短期化、包盈不包亏的弊端,在承包的合资企业中愈加明显和突出。有的非但未能通过承包经营使企业扭亏为盈,反而给投资各方及国家造成经济损失;有的通过承包经营逃避国家税收;有的承包基数定得过高。造成企业和投资方的经济损 This article intends to talk about personal knowledge about several practical problems existing in Sino-foreign joint ventures (hereinafter referred to as joint ventures). First, on the implementation of joint-venture contract business asked In recent years, due to a variety of reasons, some joint ventures in some areas have implemented a contract operation, and continue to expand. Short-term behavior of contracting management mechanism inherent short-term, not including the drawbacks of the drawbacks of the package, in the joint-venture contract more and more obvious and prominent. Some not only failed to turn profits into profits through contracting operations, but instead brought economic losses to all investors and countries. Some contracted to run away from state taxes, and some contracted bases were set too high. Resulting in the economic losses of enterprises and investors