中外合资企业是中外各方共同投资、共同经营、共担风险、共负盈亏的股权式企业,其经济组织形式为有限责任公司。由于实行有限责任赔偿制.企业的投资者和债权者(包括潜在的投资者和债权者)非常关心企业的财务状况和财务成果,要求获得企业财务信息。中外合资企业是我国的法人,受我国法律的保护和管辖.接受我国政府的管理,对国家负有一定的经济责任,如依法纳税等。国家管理机构为了考察企业 Sino-foreign joint ventures are equity-type enterprises in which Chinese and foreign parties jointly invest, co-operate, share risks and share profits and losses, and their economic organizations are limited liability companies. Due to the implementation of the limited liability compensation system, the company’s investors and creditors (including potential investors and creditors) are very concerned about the company’s financial status and financial results and require access to corporate financial information. Sino-foreign joint ventures are legal entities in China and are protected and governed by the laws of our country. Accepting the management of the Chinese government, they have certain economic responsibilities for the country, such as paying taxes according to law. National regulatory agencies in order to inspect companies