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最近,财政部颁发了《中华人民共和国中外合资经营企业财务管理规定》。全文如下: 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。第三条合营企业必须建立健全财务会计机
Recently, the Ministry of Finance issued the "Regulations on the Financial Management of Sino-Foreign Equity Joint Ventures in the People’s Republic of China. The full text is as follows: Article 1 These regulations are formulated in accordance with the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures and relevant laws and regulations in order to strengthen the financial management and financial supervision of Chinese-foreign joint ventures and protect the legitimate rights and interests of investors. Article 2 All financial and accounting activities of Chinese-foreign joint ventures (hereinafter referred to as joint ventures) established in China within the framework of the approval of the Ministry of Foreign Economic Relations and Trade of the People’s Republic of China or its authorized agencies shall comply with the relevant Chinese laws and regulations, and Checked and supervised by the financial and tax authorities. The joint venture shall provide relevant information to the inspectors, and the inspectors shall be responsible for the confidentiality of the information provided by the joint venture. Article 3 Joint ventures must establish a sound financial accounting machine