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积极有效地利用外资,是改革开放以来我国一项卓有成效的国策。外商投入资本的形式可以分为三类:即:现金、实物和无形资产。投入资本是企业开办的起点,也是企业多项经济业务核算的起点,涉及到企业各方的责任和权益,有关法规对此已有明确的规定。但是,在实际执行中却存在一些值得注意的问题。一、实际投入资本大大小于应投资本。十年来广东省利用外资兴办外商投资企业的数额为全国之首。至1988年底,协议利用外资投资于合资企业106228万美元,合作企业104574万美元,独资企业13394万美元,三项合计224196万美元。但是,实际投资额却相距甚
Active and effective use of foreign investment is a fruitful national policy of our country since the reform and opening up. Foreign investment in the form of capital can be divided into three categories: namely: cash, in kind and intangible assets. Capital investment is the starting point for the establishment of enterprises, but also a number of enterprises starting point for economic business accounting, involving all parties involved in the responsibility and rights and interests, the relevant laws and regulations which have clear provisions. However, there are some notable issues in actual implementation. First, the actual investment capital is much smaller than the investment should be. In the past ten years, the amount of foreign-funded enterprises set up by Guangdong Province for foreign investment was the highest in the country. By the end of 1988, the agreement made use of foreign investment in the joint ventures of 1,062.28 million U.S. dollars, 1,045.74 million U.S. dollars of cooperative enterprises, 133.94 million U.S. dollars of wholly-owned enterprises and a total of 2.24196 million U.S. dollars. However, the actual investment is quite different