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我国的境外加工贸易企业生产经营尚处于发展阶段,而且主要在一些相对落后的发展中国家开展。我国企业在产品生产技术与管理上相对有比较优势,对境外加工贸易企业的治理与控制也多是从国内选派关键管理人员进行的。但由于我国企业开展境外加工贸易时间不长,本身对东道国以及跨国经营的管理不是很熟悉,可借鉴的成功经验不是很多,尤其缺乏既懂外语又懂国际财务管理的财务管理人员。因而对境外加工贸易企业治理与控制也尚在摸索之中。 但是,从境外企业财务治理与控制选择角度考虑,我们一定要结合开展境外加工贸易企业的自身国际化阶段进程、境外企业的股权结构形式与经营环境等,设计、选择适合自身特点的境外加工贸易企业财务治理与控制模式。
The production and operation of China’s overseas processing trade enterprises are still in the development stage, and are mainly carried out in some relatively backward developing countries. China’s enterprises in the production technology and management of the relative comparative advantage, the management and control of overseas processing trade enterprises are mostly selected from key domestic managers. However, due to the fact that the enterprises engaged in overseas processing trade are not long in history, they are not very familiar with the management of the host countries and their multinational operations, and there are not many successful experiences to be learned from them. In particular, there is a lack of financial managers who understand both foreign languages and international financial management. Therefore, the overseas processing trade enterprise governance and control are still being explored. However, considering the choice of financial governance and control of overseas enterprises, we must design and select the overseas processing trade that suits its own characteristics in combination with the process of its own internationalization of overseas processing trade enterprises, the ownership structure and business environment of overseas enterprises, etc. Corporate financial governance and control model.