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对涉外企业进行资本验证,是国家赋予中国注册会计师的法定业务,为了保证中外合资各方的合法权益,在验证资本时,必须坚持独立、客观、公正的原则。现就我们在实际工作中遇到的几个问题谈点认识。一、注册资本与投资总额的比例问题。本来国家对此早有规定,但有些企业注册资本与投资总额的比例却相当悬殊(有的竟达到1:5)。这样势必形成流动资金不足,影响生产周转,如果过多的依靠借款经营,其利息支出过大,势必增加企业的不合理负担,影响企业经营成果,并减少国家税收。因此,我们认为企业在考虑资本投入的决策中,对注册资本与投资总额的比例,应按国家工商行政管理局“关于中外合资经营企业注册资本与投资
The verification of capital for foreign-related enterprises is a statutory business entrusted by the State to Chinese certified public accountants. In order to ensure the legitimate rights and interests of Chinese-foreign joint ventures, when verifying capital, it must adhere to the principle of independence, objectivity and fairness. Now we will talk about some of the problems we encountered in practical work. First, the ratio of registered capital to total investment. Originally, the country had stipulated this, but some companies had very different ratios of registered capital to total investment (some of them reached 1:5). This will inevitably create a lack of liquidity, affect production turnover, if too much reliance on borrowing operations, its excessive interest expense, will inevitably increase the company’s unreasonable burden, affect the business results, and reduce the state tax revenue. Therefore, we believe that the ratio of registered capital to total investment in the decision-making of enterprises considering capital investment should be based on the “Registration Capital and Investment of Chinese-foreign Equity Joint Ventures” by the State Administration for Industry and Commerce.