就世界范围而言,外汇核算是会计核算的复杂问题之一。在我国由于中外合营企业的历史较短,有关中外合营企业外汇核算的会计制度尚不够完善,加之,我国外汇汇率近年来历经几次下调和我国外汇调剂市场的出现,因而使得中外合营企业外汇核算的一些问题暴露较为突出,虽然财政部1987年1 As far as the world is concerned, foreign exchange accounting is one of the complex issues of accounting. In China, due to the short history of Sino-foreign joint ventures, the accounting system for foreign exchange accounting of Chinese and foreign joint ventures is not yet perfect. In addition, China’s foreign exchange exchange rate has undergone several downward adjustments in recent years and the emergence of China’s foreign exchange swap market, which has led to the foreign exchange accounting of Chinese and foreign joint ventures. Some of the issues are more prominently exposed, although the Ministry of Finance 1987 1