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近来,有些中外合资经营企业资金比较紧张,外汇收支不平衡,大多采用调剂外汇办法加以解决。中外合资经营企业把通过产品出口而获取的外汇,通过外汇调剂中心调剂成人民币,本是很正常的;但有些合资企业通过产品出口获得的外汇很少,不能满足其生产经营所需资金的要求,就将注册资本中的股本外汇调剂成人民币,此种做法就值得商榷了。我认为,用股本外汇调剂人民币的办法是不适宜的,因为: 一、不符合我国的有关规定。中外合资经营企业的注册资本,是指为设立合营企业在登记管理机构登记的资本总额,应为合营各方认缴的出资额之和。根据我国的有关规定,注册资本一经确定,不得随意变动。中外合资经营
Recently, some Sino-foreign equity joint ventures have relatively tight funds and foreign exchange receipts and expenditures are unbalanced. Most of them use swap foreign exchange methods to solve them. It is normal for a Chinese-foreign equity joint venture to convert foreign exchange obtained through product export into RMB through the foreign exchange swap center. However, some joint ventures have very little foreign exchange through the export of their products and cannot meet the requirements for funds required for their production and operation. Therefore, the exchange of equity capital in registered capital will be adjusted to RMB, which is debatable. In my opinion, the use of equity foreign exchange to adjust the renminbi is not appropriate because: First, it does not comply with the relevant regulations of China. The registered capital of a Chinese-foreign equity joint venture refers to the total amount of capital registered for the establishment of a joint venture at the registration and management institution, which shall be the sum of the amount of capital contribution subscribed by the parties to the joint venture. According to China’s relevant regulations, once the registered capital is determined, it must not be arbitrarily changed. Sino-foreign joint ventures