论文部分内容阅读
外商投资企业利用价格手段转移利润问题已引起经济学界人士的关注,我市有关经济管理部门正着手研究,以求尽快解决。利用价格转移利润,从另一方面也透视出我们对“三资”企业的财务管理存在许多问题,根源在于重优惠放活,轻适度管理约束。本文拟通过对“三资”企业财务状况的粗略分析,提出解决价格转移的对策。一、深圳经济特区“三资”企业财务管理现状与全国相比,我市引进外资具有时间早、增长速度快、产值比重大的特点。全市1979年只有4家外商投资企业,到1991年6月底,已累计达到3556家,占全国外资企业数的13%。协议投资总额104.8亿美元,注册资本总额44.1亿美元,“三资”企业总产值占全市工业总产值的70%。深圳“三资”企业的发展带
Foreign-invested enterprises to use the price means to transfer profits has aroused the concern of economists, the city’s economic management department is working to study in order to resolve as soon as possible. Using the price transfer profits, on the other hand, we also see that we have many problems with the financial management of the “three-capital-oriented” enterprises. The root of the financial management lies in that we should give priority to preferential treatment, and moderately manage the restrictions. This paper intends to pass the rough analysis of the “three-funded” financial status of enterprises, put forward the solution to the price transfer. I. Current Situation of Financial Management of “Three-sourced” Enterprises in Shenzhen Special Economic Zone Compared with the whole country, the introduction of foreign capital in Shenzhen has the characteristics of early growth, fast growth and large output-value ratio. There were only 4 foreign-invested enterprises in the city in 1979. By the end of June 1991, the total number of foreign-invested enterprises reached 3556, accounting for 13% of the total number of foreign-funded enterprises nationwide. The agreement totaled 10.48 billion U.S. dollars with a registered capital of 4.41 billion U.S. dollars. The total output value of the “three sources” enterprises accounted for 70% of the city’s total industrial output value. Shenzhen “three-funded” business development zone