境外企业的财会工作,系指在中国境外(包括港澳地区)持中国国有资金所办企业的财会工作。它包含了会计核算、资金筹集、投资、保险、税务及财务决策等丰富内容。充分发挥境外企业财会工作职能,利用会计数据与各种经济信息进行核算、控制和预测,起到参谋部的重要作用。境外企业财会工作的质量对境外企业的生存发展至关重要。本文就自已十多年的实践,谈谈做好境外企业财会工作的一些体会和看法。一、了解并熟悉西方会计和企业驻在国家及地区的有关经济法律目前,我国的境外企业大都设在经济较发达的资本主义国家和地区,客观环境决定其不能执行国内的那套财会制度及管理办法,却须遵循当地的资本主义国家的公认会计准则和经 The accounting and accounting work of a foreign enterprise means the accounting and accounting work of the enterprises that hold state-owned funds in China outside of China (including Hong Kong and Macao). It contains a wealth of accounting, fund raising, investment, insurance, taxation and financial decision making. Give full play to the overseas accounting and accounting functions, the use of accounting data and a variety of economic information accounting, control and forecast, played an important role of the staff. The quality of overseas enterprises’ accounting work is crucial to the survival and development of overseas enterprises. This article on its own more than 10 years of practice, to talk about do a good job of overseas business accounting work some experience and views. I. Understanding and Familiar with the Economic Laws of Western Accounting and Enterprises Residing in the Country and Region At present, most of our overseas enterprises are located in capitalist countries and regions with more developed economies. The objective environment determines that they can not implement the domestic financial system and However, they must follow the generally accepted accounting principles and practices of the local capitalist countries