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为了加强中外合资经营企业的财务管理和财政监督,保护投资者的合法权益,最近财政部以(86)财工字第147号文颁发了《中华人民共和国中外合资经营企业财务管理规定》,内容如下: 第一条为了加强中外合资经营企业的财务管理和财政监督,保护投资者的合法权益,根据《中华人民共和国中外合资经营企业法》及有关法律、法规,制定本规定. 第二条凡经中华人民共和国对外经济贸易部或者其授权机构批准,设在中国境内的中外合资经营企业(以下简称合营企业)的一切财务会计活动,应遵守中国有关法律、法规的规定,并受财政税务机关的检查和监督.合营企业应对检查人员提供有关资料,检查人员对合营企业提供的情况应负责保密.
In order to strengthen the financial management and financial supervision of Sino-foreign joint ventures and protect the legitimate rights and interests of investors, the Ministry of Finance recently issued the “Provisions on the Financial Management of Sino-Foreign Joint Ventures of the People’s Republic of China” (86) Cai Zi Zi No. 147 As follows: Article 1 These Provisions are formulated in accordance with the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures and other relevant laws and regulations in order to strengthen the financial management and financial supervision of Sino-foreign joint ventures and protect the legitimate rights and interests of investors. With the approval of the Ministry of Foreign Economic Relations and Trade of the People’s Republic of China or its authorized agencies, all financial and accounting activities of Chinese-foreign equity joint ventures located in the territory of China (hereinafter referred to as joint ventures) shall comply with the provisions of the relevant laws and regulations of China and are subject to the approval of the Fiscal and Taxation Bureau The joint venture shall provide relevant information to the inspectors, who shall be responsible for the confidentiality of the information provided by the joint venture.