我国自实行对外开放以来,一直把兴办中外合资经营企业作为利用外资的主要形式,特别是1979年《中华人民共和国中外合资经营企业法》颁布以来,合资企业有了较快的发展,取得了较好的效果。但我国兴办合资企业时间不长,在实践中还存在着许多问题,特别是合资企业经营中的财务成本管理问题尤为突出,值得研究。笔者对此提出几点看法: 一、加强中外合资企业成本管理,提高经济效益,是进一步深化改革开放的需要。提高经济效益就是以尽量少的活劳动消耗和物资消耗,生产出更多的符合社会需要的产品。这不仅对国营企业具有针对性和指导性,对合资企业也不例外。在社会主义初级阶段,作为多种经济成份之一的中外合资企业,其经营活动也必须符合我国经济发展 Since opening to the outside world, China has always used Sino-foreign equity joint ventures as the main form of utilizing foreign capital. In particular, since the promulgation of the “Law of the People’s Republic of China on Sino-foreign Joint Ventures” in 1979, the joint venture has achieved rapid development and achieved comparative advantages. Good results. However, the time for establishing a joint venture in China is not long, and there are still many problems in practice. In particular, the financial cost management in joint ventures is particularly problematic and worthy of study. The author puts forward several opinions on this: First, strengthening the cost management of Sino-foreign joint ventures and improving economic efficiency are the requirements for further deepening reform and opening up. To increase economic efficiency is to produce more products that meet the needs of the society with minimal labor consumption and material consumption. This is not only targeted and instructive for state-owned enterprises, but also for joint ventures. In the initial stage of socialism, as a Sino-foreign joint venture that is one of the various economic components, its business activities must also conform to the economic development of China.