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中外合资经营企业若干财务会计问题探讨
Authors
薛祖云
Publication date
22 October 1991
Publisher
Abstract
党的十一届三中供提出实行对外开放政策以来,我国境内中外合作经营企业象雨后春笋一样不断涌现。实践证明,举办中外合资企业是我国利用外资、引进先进技术和学习外国企业现代管理经验最重要的一种方式,由于中外合资经营企业的发展较快。财务会计工作的经验有待于积累与总结。有关财务与会计制定尚需进一步充实和完善。因而,当前实践中存在着一些问题。如无行资产的确认与计价问题、企业产权转让问题等。使企业经理和会计人员在处理实务时感到困惑。而对这些问题把握不定。往往使企业在与外商交往中处于很不利的地位。又如外币业务会计处理问题。由于客观环境发生变化,以历史汇率为折算基础的外币折算。也会造成企业财务信息的严重失真。影响财...学位:管理学硕士院系专业:管理学院会计系_会计学学号:xy00038
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Last time updated on 16/06/2016