中外合营企业是由中外双方共同投资和经营、共担风险、共负盈亏的联合企业。合营各方可以以现金、实物或专有技术等无形资产作为对合营企业的投资。目前我国举办的中外合营企业,合营各方实物投资的比重较大。由于实物品种规格繁多复杂,数量单价不同以及其他原因,实物投资存在的问题较多,特别是外方合营者的投资(外方的实物投资主要是机器设备和其他物料)。为避免出现较多问题,本文结合实际工作,谈 Chinese-foreign joint ventures are joint ventures in which Chinese and foreign parties jointly invest and operate, share risks, and share profits and losses. Each party to the joint venture may use intangible assets such as cash, in-kind, or proprietary technology as an investment in the joint venture. At present, China’s Sino-foreign joint ventures have a large proportion of real investment by the parties to the joint venture. Due to the complexity and variety of physical product specifications, different unit prices and other reasons, there are many problems in physical investment, especially the investment of foreign partners (the physical investment of foreign parties is mainly machinery and equipment and other materials). In order to avoid more problems, this article combines practical work to discuss