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审计机关在合资企业的审计调查中发现,随着近年来合资企业数量上的增长,部分企业的素质却没有相应提高,经济效益差。影响效益有多方面因素,而其中技术引进中出现的问题在很多合资企业尤其突出: 1.可行性研究不细,引进的技术不适用。有一家企业在合资过程中,外方以五大类机械设备生产线技术折价300多万美元作为实际投资,由于这五类设备在国内没有市场,合资五年无一订货,致使引进的技术完全没发挥作用。 2.技术评价没有依据,作价不合理,给合资企业带来负担。企业引进技术相应地要付出一定代价,获取的技术作为企业的无形资产要在受益期内摊销其成本。部分企业在技术引进中急于求成,对技术不作
In the audit investigation of the joint venture, the auditing agency found that with the increase in the number of joint ventures in recent years, the quality of some enterprises has not been correspondingly improved, and economic efficiency has been poor. There are many factors that affect the benefits, and the problems that arise in the introduction of technology are particularly prominent in many joint ventures: 1. The feasibility study is not detailed, and the imported technology is not applicable. In the course of a joint venture, a foreign company discounted more than 3 million U.S. dollars in five major categories of machinery and equipment production line technology as actual investment. Since these five types of equipment did not have a domestic market, there was no order for five years in a joint venture, resulting in the introduction of technology that did not work at all. effect. 2. The technical evaluation has no basis, and the pricing is unreasonable, causing a burden on the joint venture. Enterprises must pay a certain price for the introduction of technology. The acquired technology as the company’s intangible assets will be amortized over the benefit period. Some companies are eager to seek success in technology introduction, and do not make technology