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国家国有资产管理局颁布的《在国有资产产权变动时必须进行资产评估的若干暂行规定》中,要求在中外合资、合作经营企业中,涉及资产产权主体变动或经营、使用资产的主体发生变动的经济行为时,必须进行资产评估。具体讲,外商投资企业的中外投资各方,用机器设备和原材料作投资,经营过程中发生资产转让,以及破产或期满清盘,都须进行资产评估。对外商投资企业资产评估,不仅是一项技术性工作,而且可以防止中外投资各方高估设备价款,转移利润,以正确维护中外投资各方和国家的经济权益。
State-owned Assets Administration Bureau promulgated the “Provisional Regulations on Assets Evaluating when the State-owned Assets Ownership Changes,” which requires changes in the subjects involved in asset ownership or operations and use of assets in Sino-foreign equity joint ventures or cooperative enterprises. When conducting economic activities, assets must be evaluated. Specifically, foreign and Chinese investment parties of Chinese-foreign investment use equipment and raw materials for investment. During the course of business assets transfer, as well as the bankruptcy or the expiration of maturity, all assets must be evaluated. The assessment of assets of foreign-invested enterprises is not only a technical task, but also can prevent Chinese and foreign investors from overestimating equipment prices and transferring profits so as to properly safeguard the economic rights and interests of Chinese and foreign investors and the country.