东欧国家合资企业立法的演变和比较

• 作 者: 于研
• 出 处: 外国经济与管理
• 发表日期: 1990年02期
• 关键词: 合资企业 东欧国家 补充修改 各国经济 企业的组织形式 立法内容 合营企业 汇出 汇兑损益 会计方法

一、合资企业的立法内容罗马尼亚、匈牙利、波兰、保加利亚等国从70年代开始对合资企业进行立法,80年代后进行了一系列的补充修改。目前东欧各国合资企业的立法内容在许多方面越来越相似,尤其是经营的条件准则和资产的担保。尽管如此,由于各国经济体制差异,立法自然仍存在不同之处。

First, the legislative content of joint ventures Romania, Hungary, Poland, Bulgaria and other countries since the 1970s to legislate on joint ventures, the 1980s after a series of additional changes. At present, the legislative content of joint ventures in various eastern European countries is getting more and more similar in many aspects, especially the criteria of operating conditions and the guarantee of assets. Nevertheless, due to the differences in the economic systems of various countries, there are naturally differences in legislation.