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第一讲中外合资经营企业审计概述一、中外合资经营企业特点中外合资经营企业(简称中外合营企业),是指在中华人民共和国境内,经中国政府批准,按照平等互利原则,由外国合营者和中国合营者共同投资开办的企业。中外合营企业的特点表现在下述几个方面: (一)法律地位和组织形式法律地位是指依法享受的权力和依法所承担的相应义务。《中华人民共和国中外合资经营企业法实施条例》第二条规定,“依照《中外合资经营企业法》批准在中国境内设立的中外合资
Lecture 1 Audit Overview of Sino-Foreign Equity Joint Ventures I. Characteristics of Chinese-Foreign Equity Joint Ventures Sino-foreign joint ventures (referred to as Sino-foreign joint ventures) means, within the territory of the People’s Republic of China, with the approval of the Chinese government and in accordance with the principle of equality and mutual benefit, Chinese joint venturers jointly set up business. The characteristics of Sino-foreign joint ventures in the performance of the following aspects: (A) legal status and organizational form Legal status refers to the power to enjoy the law and the corresponding obligations assumed by law. Article 2 of the “Regulations for the Implementation of the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures” stipulates that “in accordance with the” Sino-Foreign Joint Venture Law, "the approval of Sino-foreign joint ventures