当前,我国正在坚持实行进一步对外开放政策.随着对外经济活动的开展,中外合资经营企业迅速增加.为了使合营企业健康发展,并取得预期的经济效益,必须加强合营企业的经营管理,建立健全财务、会计制度,以适应中外合资经营企业迅速发展需要, 中外合资经营企业的财务管理和会计制度要体现以下三个特点:(1)平等互利;(2)实事求是;(3)既有集中统 At present, our country is sticking to the policy of opening up to the outside world.With the development of foreign economic activities, Sino-foreign joint ventures rapidly increase.In order to make the joint-venture enterprises develop healthily and achieve the expected economic benefits, it is necessary to strengthen the operation and management of joint ventures and establish and improve Financial and accounting systems in order to meet the rapid development needs of Sino-foreign joint ventures, the financial management and accounting system of Sino-foreign joint ventures should embody the following three characteristics: (1) equality and mutual benefit; (2) seeking truth from facts; and (3)