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外商投资企业利润分配若干问题探讨
引用本文:范士勇.外商投资企业利润分配若干问题探讨[J].安徽工业大学学报,1998(2).
作者姓名:范士勇
作者单位:宝钢集团公司财务部!201900
摘    要:对外商投资企业利润分配的政策依据、对投资者利润分配的标准以及利润分配的项目、顺序及比例等进行了讨论,指出了现行利润分配政策方面的若干问题,建议外商投资企业应借鉴国际惯例,抛开自己独立的一套财务管理规定,向企业财务通则靠拢.

关 键 词:外商投资企业  利润分配  企业财务通则  财务管理制度

Discussion on Some Problems about Profit Allocation of Foreign Invested Enterprises
Fan Shiyong.Discussion on Some Problems about Profit Allocation of Foreign Invested Enterprises[J].Journal of Anhui University of Technology,1998(2).
Authors:Fan Shiyong
Affiliation:Planning & Financial Department of BAOGANG
Abstract:After discussion about the government policies, standards, items and their proportions of the profit allocation of foreign invested enterprises, this paper suggests that the foreign invested enterprises should consider the Chinese Enterprise Finance Principles and the generally accepted interuational practice, instead of having their own finance management regulations, especially in profit allocatinn side.
Keywords:Foreign invested enterprises  Profit allocation  Finance principle  Finance management regulation
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