笔者曾在广东某联合企业从事会计工作。现根据工作实践,谈谈联合企业会计核算问题。联合企业一般是指由双方或多方(以下假定只有甲乙双方)共同投资创办的企业,通过一定法定程序之后,具有法人地位。联合企业一方面同联合双方保持密切的联系,另一方面在经济上独立核算,有一定的独立性。由于联合企业的资金来源渠道、人员组成,以及利润分配方式均不同于国营企业,这就必然导致在会计核算方法上不能照搬国营企业的现行方法,应该具备自己的特色。一、资金及固定资产核算问题联合企业的资金来源渠道主要有三种:第一,联合双方的投资;第二,银行贷款;第三,其他单位的往来帐款。在联合的过程中,双方的投资方式是不尽相同的。有以设备、厂房、土地使用权、技术等出资的,也可直接以货币资金出资。当对设 The author once engaged in accounting work in a joint venture in Guangdong. According to work practices, talk about joint enterprise accounting issues. A conglomerate generally refers to an enterprise established by two or more parties (assuming that only one and two parties are jointly invested). After a certain legal procedure, it has a legal person status. On the one hand, the joint enterprise maintains close ties with the two parties on the one hand, and on the other hand, has independent economic accounting. Because the joint venture’s funding sources, personnel composition, and profit distribution methods are all different from state-owned enterprises, this will inevitably lead to the inability to copy the current methods of state-owned enterprises in accounting methods and should have their own characteristics. I. Funds and Fixed Assets Accounting Problems There are three main sources of funds for joint ventures: first, the investment of the two parties; second, bank loans; and third, other units’ current accounts. In the process of alliance, the investment methods of the two parties are not the same. Those who invest in equipment, factory buildings, land use rights, and technology may also directly contribute capital in monetary funds. When