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随着对外开放政策的进一步落实,外商投资企业发展很快,特别是乡镇企业以其灵活的经营机制赢得外商的青睐。在新沂市现有13家合资企业中,就有8家是乡镇企业与外商合营的。然而我们在工作中发现,这些企业中的财务管理工作要进一步加强。一、中方财务管理中存在的问题:(1) 工资结余支出不当。合资企业支付职工工资的形式多数用名义工资,企业实际发给中方职工的劳动报酬,一般都小于合资企业支付的名义工资,形成了工资结余。有些企业对这部分资金管理不严、用之不当;有的用于购买“社控”商品,支付超标准交际应酬费用和滥发钱物;有的用于开支应由合资企业负担的某些费用;有的在未经中方主管部门同意的情况下,擅自调入合资企业补充流动资金,且不给中方支付利息。(2) 中方的利润管理不严。有些企业将分得的利润作为营业外收入,有的直接冲减借款,还有些企业将
With the further implementation of the opening-up policy, foreign-invested enterprises have developed rapidly. Township enterprises, especially township enterprises, have won the favor of foreign investors with their flexible operating mechanisms. Of the existing 13 joint ventures in Xinyi City, 8 are joint ventures between township and township enterprises. However, we found in our work that the financial management in these enterprises should be further strengthened. I. Problems in China’s financial management: (1) Wage balances are improperly spent. Most forms of payment of wages by joint ventures use nominal wages, and the actual remuneration paid by enterprises to Chinese employees is generally less than the nominal wage paid by the joint venture, resulting in a salary balance. Some enterprises have lax management of these funds and are used improperly; some are used to purchase “community-controlled” goods, to pay extra-standard social entertainment expenses and to send out money; some are used for expenses that should be borne by joint ventures. Some of the fees were transferred to the joint venture to supplement the liquidity without the consent of the Chinese authorities, and no interest was paid to the Chinese party. (2) China’s profit management is lax. Some companies use their profits as non-operating income, and some directly offset borrowing, while others will