随着横向经济联合产生和发展起来的国内联营企业,由于存在多种经济成分和实行多元化经营,经济业务交错复杂,会计核算面临着许多新的问题。对其中若干问题的解决办法设想如下。 (一)资金投入的核算问题在多种经济成分并存的条件下,联营企业资金投入的核算,首先涉及到所有权与经营权问题。国营企业之间的联合,其资金所有权仍属全民所有,只是国营经济内部资金经营权的转移,即由原国营企业转移到共同投资、共同经营的联营企业;不同所有制之 With the domestic joint ventures that have been created and developed by horizontal economies, there are many new problems in accounting because of the existence of multiple economic components and diversified operations. The solution to some of these problems is envisaged as follows. (I) Accounting of Capital Inputs Under the condition of coexistence of various economic components, the calculation of the capital investment of an associated enterprise involves, first of all, the issue of ownership and management rights. The joint venture between state-owned enterprises still owns the ownership of the funds of the entire people. It is only the transfer of the operating rights of the internal economy of the state-owned economy, that is, the transfer from the original state-owned enterprise to the jointly-invested, joint-operated joint venture;