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外汇的合理计价是深圳经济特区经济改革中较为突出的难题,几年来,特区会计界不断探索此问题,至今仍未妥善解决。一问题产生与现状特区企业以利用外资为主,产品以出口为主,外汇收支频繁,外汇资金在企业内占有重要比重。现行制度规定,外汇须按国家牌价入帐,但人民币历来高估,国家牌价不能反映人民币在国际间不同货币的真实比价,矛盾很突出。为了促进特区经济发展,适应市场经济为主的特点,深圳市外汇管理局于1986年开放了外汇市场,开拓了在外汇调剂中心监督下的外汇自由调剂,刺激了生产,鼓励了企业创汇的积极性,有力地推动了特区工商业、外贸和服务业等行业的发展。
The reasonable valuation of foreign exchange is a prominent problem in the economic reform of the Shenzhen Special Economic Zone. Over the past few years, the accounting circle of the SAR has continued to explore this issue and it has not yet been properly resolved. The emergence of a problem and the status quo The SAR enterprises rely mainly on the use of foreign capital, products are mainly exported, foreign exchange receipts and payments are frequent, and foreign exchange funds play an important role in the enterprise. The current system stipulates that foreign exchange must be accounted for by the national price, but the renminbi has historically been overestimated. The national price cannot reflect the true price of the renminbi in different currencies internationally. The contradiction is very prominent. In order to promote the economic development of the Special Zone and adapt to the characteristics of a market economy, the Shenzhen Foreign Exchange Administration opened the foreign exchange market in 1986, opened up foreign exchange adjustments under the supervision of the Foreign Exchange Adjustment Center, stimulated production, and encouraged the enthusiasm of enterprises to earn foreign exchange. It has effectively promoted the development of the industry and commerce, foreign trade and service industries in the special zone.