摘要
中外合资企业存在着诸多的问题 ,从审计的角度 ,深入剖析了上述问题产生的原因 ,并提出了五种对策 ,即严格审批制度 ,加强宏观管理、加强对外商投资企业的内部管理、加强经济监督力度、加快合资企业方面的法制建设 ,以及国家有关部门应尽快组织对“假合资”
Illegal capital investment, financial disorder, low economic benefit, and other problems prevail in current Chinese foreign equity joint ventures. Five countermeasures, namely, to rigorously enforce approval regulations, to strengthen macro management, to strengthen internal management of joint ventures, to strengthen economic supervision, to quicken legal construction of joint ventures, and clear up fake joint ventures, are proposed, from auditing perspective, to cope with these problems hereinabove.
出处
《中北大学学报(社会科学版)》
2001年第1期6-8,共3页
Journal of North University of China:Social Science Edition
关键词
合资企业
投资企业
资本
管理
监督
equity joint ventures
foreign invested enterprises
capital
management
supervision