乡镇工商联营企业,一部分是原社队工业企业,为扩大销售,经批准增加了商业经营业务;一部分是采取集资入股形式新开办起来的,既从事工业生产,又从事商业经营;还有一部分是原社队商业、供销企业与工业企业联营,形式多种多样.因此,联营企业的会计核算内容比较复杂,除有现行制度规定的核算内容外,还有一些新的内容.主要有: (一)投资业务.包括联营单位向联营企业投入资金和联营企业向外部单位投出资金.包括固定资金、流动资金、无形资产. Township industrial and commercial joint ventures, part of which are former social enterprise enterprises, have been approved to increase their business operations in order to expand sales; part of them are newly established in the form of fund-raising and shareholding, and are engaged in both industrial production and commercial operations; The business community, supply and marketing companies and industrial enterprises of the former social team are jointly operated in various forms. Therefore, the accounting content of the joint venture is more complicated. Apart from the accounting content stipulated in the current system, there are some new contents. The main ones are: Investment business. Including joint ventures investing funds in joint ventures and associates investing funds in external units, including fixed funds, liquid funds, and intangible assets.