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吸收外商投资和借用外资是我国利用外资的两大基本形式,相应于此,我国利用外资的管理工作也是两个方面。本文谈谈外商投资企业管理。外商投资企业管理的基本内容包括政府管理监督和企业内部管理,主要有如下各方面。1.国有资产管理:外商投资企业国有资产管理,是指国有企业与外商举办中外合管企业中的国有资产评估、利润分配以及企业解散时财产分配等方面的管理。管理的目的是保障国有资产保值、增值。具体说,国有企业向合营企业投入的有形或无形资产,应由有资格的资产评估机构,按国家规定的估价原则和方法评估;国有企业在合营企业年度决算、汇算清缴后,应督促合营企业按时分配利润。
Absorbing foreign investment and borrowing foreign capital are two basic forms of foreign capital utilization in China. Correspondingly, the management of foreign capital utilization in China is also two aspects. This article talks about the management of foreign-invested enterprises. The basic content of management of foreign-funded enterprises includes government management supervision and internal management of enterprises, mainly in the following aspects. 1. State-owned assets management: The management of state-owned assets of foreign-invested enterprises refers to the management of state-owned assets assessment, profit distribution, and property distribution during the dissolution of state-owned enterprises and foreign companies. The purpose of management is to ensure the preservation and appreciation of state-owned assets. Specifically, the tangible or intangible assets invested by a state-owned enterprise into a joint venture should be evaluated by a qualified asset appraisal agency in accordance with the principle and method of valuation as stipulated by the state; and the state-owned enterprise should be supervised after the annual final account and final settlement of the joint venture. The joint venture distributes profits on time.