现行会计制度规定,中外合资经营企业以人民币为记帐本位币,对外币存款、借款和以外币结算的往来款项,除应登记实际收付外币金额外,还应按照确定的汇率(根据国家外汇管理局公布的外汇牌价)折合成人民币记帐。外币款项增加用记帐汇率、减少用帐面汇率。记帐汇率的确定,是用国家外汇管理局公布的当月一日汇率、当日汇率,帐面汇率是在记帐汇率的基础上确定的。由于两种汇率不同所发生的人民币差额作为外汇汇兑损益处理,直接列入当期损益。目前的现状是国家规定的外汇牌价与企业间调剂外汇价相差甚远,使发生的汇兑损益足以影响企业的利润总额,以致不能正确反映企业各期的经济效益。其缘由在于记帐汇率的确定。笔者认为,现行记帐汇率的确 The current accounting system stipulates that Chinese-foreign equity joint ventures shall use RMB as the standard currency for bookkeeping. Foreign currency deposits, loans, and foreign currency settlements shall, in addition to the actual receipt and payment of foreign currency in addition, be subject to the established exchange rate (according to the country’s foreign exchange The foreign exchange rate announced by the Authority is converted into renminbi billing. The increase in foreign currency payments was recorded at the exchange rate and the book exchange rate was reduced. The determination of the accounting exchange rate is based on the exchange rate on the same month announced by the State Administration of Foreign Exchange, the exchange rate on the same day, and the book exchange rate is determined on the basis of the accounting exchange rate. The difference in the amount of RMB due to the difference in the two exchange rates is treated as foreign exchange gains and losses and is directly included in the current profit and loss. The current status quo is that the foreign exchange price stipulated by the state is far from the foreign exchange price adjusted between enterprises, so that exchange gains and losses that occur are enough to affect the total profit of the company, and thus cannot correctly reflect the economic benefits of the company in each period. The reason lies in the determination of the accounting exchange rate. The author believes that the current bookkeeping exchange rate does