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国务院发布的《中华人民共和国中外合资经营企业法实施条例》(以下简称《条例》)中将“财务与会计”单列为一章(包括11个条款),对中外合营企业的财会工作作了具体规定.现就这些规定作一点介绍。一、财会制度和总会计师、审计师的设置《条例》第80条规定“合营企业的财务与会计制度,应根据中国有关法律和财务会计制度的规定,结合合营企业的情况加以制定,并报当地财政部门、税务机关备案。”财政部已制定了《中外合资经营企业会计制度(试行草案)》(《财务与会计》1983年第8期《加强中外合资经营企业会计工作》一文中已作介绍)和《中外合资经营工业企业会计科目和会计报表(试行草案)》,前者适用于所有的中外合营企业,后者
The Regulations on the Implementation of the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures promulgated by the State Council (hereinafter referred to as the “Regulations”) separate “finance and accounting” into a single chapter (including 11 clauses) for the accounting work of Sino-foreign joint ventures Specific provisions are now introduced on these provisions. I. Accounting System and Establishment of Chief Accountant and Auditor Article 80 of the “Regulations” stipulates that “the financial and accounting system of a joint venture shall be formulated in accordance with the provisions of the relevant laws and financial accounting systems in the People’s Republic of China and in the light of the conditions of the joint venture Reported to the local financial departments and tax authorities for the record. ”“ The Ministry of Finance has formulated the Accounting System for Sino-Foreign Joint Ventures (Trial Draft) ”(Finance and Accounting, No. 8, 1983,“ Enhancing the Accounting Work of Sino-Foreign Joint Ventures ” Has been introduced) and “Sino-foreign joint ventures in industrial enterprises accounting and accounting reports (draft)”, the former applies to all Sino-foreign joint ventures, the latter