改革开放以来，远洋系统各种类型的合资企业众多，但不管哪种类型的合资企业，只要合资机构设在国内的，其财会管理工作，大致类同；若合资机构设在国外的，则要与所在国的财会管理相适应。现就机构设在国内的中外合资企业财会管理实务概述于下：●筹建期间的几个财务问题１－ Since the reform and opening up, there are many types of joint ventures in offshore systems. However, no matter what kind of joint ventures, as long as the joint venture institutions are located in China, their accounting and management work are broadly similar. If the joint venture institutions are located abroad, With the country’s accounting management to adapt. The following is a summary of the accounting management practices of Sino-foreign joint ventures based in China: ● Several financial problems during the preparation period 1-