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我公司是由中国海洋石油总公司和英国雷卡测量有限公司合营经营的一个合营公司。现将公司成立两年多来,我们财务工作在执行合同过程中的一些体会简述如下,供研讨。 1、合营合同的准备工作。洽谈合同前,必须组织洽谈合同小组,要有懂管理,懂技术,熟悉法律,具有中外财务专业知识人员参加;事先作好周密的考查,挑选信誉好、技术力量雄厚的合作伙伴;作好可行性技术、经济分析,准备好合营合同的草签本,做到知己知彼。洽谈合同时,不要急于求成,不要违背中国的有关法律、条例及制度,以免向外方作出错误的许诺。 2、确定好记帐本位货币。根据合资经营法第十四条规定:合营企业原则上采用人民币为记帐本位币,经过合营各方商定,也可采用某一种外国货币作为记帐本位币。我们公司的记帐本位币商定为美元。经过两年多的实践,认为美元和人民币之间互相折算十分麻烦,因为合营公司在中国境
Our company is measured by the China National Offshore Oil Corporation and the United Kingdom Reka Ltd joint venture operated by a joint venture company. Now that the company has been established for more than two years, some of the experiences of our financial work during the implementation of the contract are briefly described below for discussion. 1. Preparation for the joint venture contract. Before negotiating the contract, you must organize a team to negotiate with the contract. You must have management knowledge, technical knowledge, and familiarity with the law. You must have Chinese and foreign financial professionals to participate in the project. Make a thorough investigation in advance and select a partner with good reputation and strong technical force. Sexual technology, economic analysis, and preparation of the initial draft of the joint venture contract, so that we can know ourselves. When negotiating a contract, do not rush to seek success and do not violate China’s relevant laws, regulations, and systems to avoid making false promises to the outside world. 2, determine the bookkeeping base currency. According to Article 14 of the Joint Venture Law, a joint venture shall adopt RMB as the standard currency for accounting. After the parties to the joint venture have agreed, a certain type of foreign currency may also be used as the standard currency for bookkeeping. Our company’s bookkeeping currency is agreed to be U.S. dollars. After two years of practice, that the mutual conversion between the dollar and the yuan is very troublesome, because the joint venture company in China territory