中外合营各方共同投资举办合资企业,是以盈利为目的。合资企业的收益分配问题,是各方投资者共同关心的问题,也是关系到合资企业长期发展的重大问题。事实上,我国合资企业的主权资本(股本、保留收益)的增长,有相当大的比重来自合资企业的未分配利润,因而合资企业在一定时期内所净赚取的现金的留置和收益的分配问题是关系到合资 Joint ventures between Chinese and foreign parties to jointly organize joint ventures are for profit. The issue of distribution of income from joint ventures is a matter of concern to all investors and a major issue that affects the long-term development of joint ventures. In fact, the growth of China’s joint venture’s sovereign capital (share capital, retained earnings) has a considerable proportion from the undistributed profits of the joint venture, and thus the joint venture’s net retention of retained cash and distribution of proceeds over a certain period of time. The problem is related to the joint venture