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随着开放的深入,中外合营企业不断涌现。为了加强合营中方财务管理,促进经济效益不断提高,必须设置一套既与原企业帐户相分离,又与合营企业帐户相分离的帐户体系,全面、系统、综合地反映合营中方的财务活动。这个帐户体系究竟由哪些基本帐户构成,迄今为止,并无定论,而且也未引起会计理论界的重视,然而实际工作中又迫切需要解决。这个帐户体系的构成内容取决于合营中方的财务活动。
With the deepening of opening up, Sino-foreign joint ventures continue to emerge. In order to strengthen the financial management of the joint venture and promote the continuous improvement of economic benefits, it is necessary to set up an account system that is separate from the original corporate account and separate from the joint account, so as to fully, systematically and comprehensively reflect the financial activities of the joint venture. So far, this account system is composed of which basic accounts. So far, it has not been conclusive and has not drawn the attention of the accounting theory circles yet it urgently needs to be solved in practical work. The composition of this account system depends on the financial activities of the joint venture.