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利润评价在合资项目评价中具有举足轻重的作用,直接决定着合资项目评价的结果。对合资项目的利润进行评价时,不能简单套用国内建设项目的利润评价方法,而必须从合资项目的特殊性出发,既要执行我国的财经制度与政策,又要遵循有关的西方国民经济核算制度与方法。只有这样,才能得到对合资项目利润的真实评价。
Profit evaluation plays a decisive role in the evaluation of joint venture projects and directly determines the results of evaluation of joint venture projects. When evaluating the profits of a joint venture project, it is not possible to simply apply the profit evaluation method for domestic construction projects. Instead, it must proceed from the particularity of the joint venture project, not only to implement the financial system and policies in China, but also to follow the relevant Western national economic accounting system. And methods. Only in this way can a true evaluation of the profits of the joint venture be obtained.