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根据中华人民共和国有关涉外法律、法规的规定,中外合资企业合营期满或因其他原因提前终止合营合同,都应依法进行清算。对中外合资企业清算会计报表的审订,是中国注册会计师承办的法定业务之一,也是注册会计师所面临的一项复杂业务。那么,合资企业在完全解散方式下按何程序进行,资本净额怎样确定?对此能否作出恰当处理,则关系到国家、中外投资者和债权人的合法权益
According to the provisions of the People’s Republic of China concerning foreign-related laws and regulations, the expiration of the joint venture of Sino-foreign joint ventures or the early termination of the joint venture contract for other reasons shall be subject to legal liquidation. The review of the clearing accounting statements of Sino-foreign joint ventures is one of the statutory businesses undertaken by Chinese certified public accountants and is also a complex business faced by certified public accountants. Then, how should the joint venture proceed according to the procedures under the complete dissolution method and how can the net capital be determined? Whether this can be properly dealt with will affect the legitimate rights and interests of the country, Chinese and foreign investors and creditors.