超经典法律翻译100篇 之 合资企业的组织、经营和管理 1 formation, operation and
management of joint
venture under Ethiopia's new joint venture law.
埃塞俄比亚新合资企业法所规定的合资企业的
组织、经营和管理
on 22 January 1983 the Provisional Military
Administrative Council (PMAC) passed the new law
on joint ventures using Ethiopian state capital and
foreign state or private capital.
1983年1月22日埃塞俄比亚临时军事行政
委员会(以下简称PMAC)通过了一项新的利用
埃塞俄比亚国家资本和外国的国家或私人资本
的合资企业法。
the joint venture law went into effect on the date of
its publication.
合资企业法于其公布之日起施行。
it is widely believed to be the first practical step
taken by the PMAC to establish a frame work for
the formation, operation, and establishment of joint
ventures between the Ethiopian government and its
para statal bodies on one hand and foreign private
or state capital on the other.
人们普遍认为该法是PMAC为了要建立一套
框架以组织、经营并成立以埃塞俄比亚政府及
其类国家机构为一方同以外国公、私资本为另
一方之间的合资企业而采取的第一个实际步
骤。
the joint venture law does not govern all aspects of
foreign investment in Ethiopia.
合资企业法并没有对外商在埃塞俄比亚投资的
各个方面都作出规定。
it is merely designed to regulate joint venture
problems and other forms of investment that are
not covered by the joint venture law.
它的目的仅在于调整合资企业的种种问题和
合资企业法未涉及的、其他形式的投资问题。
many other detailed laws applicable to joint
ventures are bound to be published as a result of
the lacunae of the present law.
由于本法所留下的空隙其他许多适用于合资
企业的详细的法律是肯定还会颁布的。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 2 the promulgation of the new joint venture law is
important for many reasons.
新合资企业法的颁布其所以重要的原因很多。
first, it indicates how the government intends to
accommodate foreign state or private investment.
首先它表明了政府旨在便利外国国家和私人
投资的意向。
secondly, it forms the basis of encouraging direct
foreign investment and risk and profit sharing.
其次它奠定了外国直接投资及其风险与利润
之共同分担的基础。
thirdly, it can be used to help train Ethiopian
technicians and management personnel and
therefore can facilitate the transfer and diffusion of
technology.
第三该法能用以帮助培养埃塞俄比亚技术和
管理人员并能从而便利技术转让和技术推广。
but practice alone will be the criterion to judge
whether such a joint venture law has been good or
bad.
但这样一种合资企业法究竟是好是坏实践才
是检验的惟一标准。
this is because the joint venture law is only a guide. 这是因为合资企业法只是一种指南
much depends on how the joint venture
agreements are negotiated and whether the final
net result protects national interests or foreign
interests.
许多方面都取决于合资企业协议是怎样谈判的
以及最终的纯结果是保护国家利益的呢还是
保护外资利益的。
the Preamble of the Joint Venture Establishment
Proclamation no. 235/1983 states that:" the primary
objective of the Ethiopian Revolution is the allround
development of the national economy and achieve
合资企业成立公告第235/1983号的序言中是
这样说明的“埃塞俄比亚革命的主要目标是国
民经济之全面发展并使广大众能享有更高的
生活水平”。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 3 a
higher standard of living for the broad masses."
the PMAC acknowledges in the same Preamble
that in order to build a strong national economy and
achieve a high standard of living, it is necessary to
develop the natural resources of the country.
PMAC在同一序言中指出为了建立强大的国
民经济并争取生活的高水平必须开发国家的
自然资源。
it seems that more emphasis will be given to the
exploration and exploitation of the country's rich
mineral and oil resources.
看来国家将更加重视其丰富的矿产和石油资
源的勘探利用。
according to the Preamble, the objective of the joint
venture law is to establish a basis of participation of
foreign capital with Ethiopian public capital in joint
ventures and the transfer of foreign technology
through such participation.
从序言看来合资企业法的目标是为外国资
本同埃塞俄比亚的公有资本共同参与合资企业
并通过这种参与而让受外国技术提供基础。
these are expected to facilitate the realization of the
above objectives.
这些活动据信能促进上述目标的实现。
a joint venture may be formed jointly by Ethiopian
"public" (which in actual fact is state) capital and
foreign private or public capital.
合资企业可以由埃塞俄比亚的“公有”实际上就
是国家资本和外国的私人或公有资本共同组
成。
the National Revolutionary Development Campaign
and Central Planning Supreme Council, which the
Proclamation calls the "Supreme Council", is
responsible for appointing the competent
全国革命开发运动和中央最高计划会议即公
告中称之为“最高会议”的负责指定该政府机关
作为其合资企业协议的当事人代表埃塞俄比
亚政府。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 4
government organ to be a party to a joint venture
agreement representing the Ethiopian Government.
an application for the registration of a joint venture
must be made to the Ministry of Domestic Trade in
the form prescribed by the same Ministry.
合资企业的注册必须以内贸部所规定的格式
向该部提出申请口提出注册申请。
the joint venture agreement and other necessary
documents as well as a letter issued by the
Supreme Council endorsing the joint venture
agreement must be submitted together with the
application for registration.
必须同时递交合资企业协议和其他必要文件及
最高会议签发的合资企业协议批准书。
any changes in the particulars contained in the form
of application and in the joint venture agreement
made subsequent to registration must also be
registered.
申请书和合资企业协议中所记载的具体内容在
注册后有所变更者也必须注册。
a joint venture registered in accordance with the
joint venture law is issued a certificate of
registration from the Ministry of Domestic Trade.
按合资企业法注册的合资企业由内贸部发给
注册证。
any investment application for participation in joint
ventures must be submitted to the Supreme
Council in the form prescribed by the latter.
凡加入合资企业的投资申请必须以最高委员会
所规定的格式向该委员会提出。
the Supreme Council must act upon the application
within a reasonable period of time.
最高委员会必须在合情合理的时间内对申请采
取行动。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 5 a joint
venture shall have legal personality and take
the form of a limited liability company.
合资企业须有法人身份并采取有限责任公司的
形式。
the joint venture will have legal existence after the
above mentioned procedural formalities relating to
submission of application, registration, and
approvals have been satisfied.
合资企业在完成上述涉及提出申请、注册和批
准等程序上的手续后就有其法律上的存在。
the maximum liability of the shareholders of a joint
venture is to the extent of their shareholdings or
contribution to the joint venture.
合资企业股东的责任最多以其在合资企业中
的持股或出资情况为限。
the joint venture itself is liable only to the extent of
its assets.
合资企业本身的责任则仅以其资产为限。
contributions to an Ethiopian joint venture may be
made in cash or in kind.
向埃塞俄比亚合资企业的出资可以是现金也
可以是实物。
cash contributions by the foreign partner must
always be in freely convertible currency.
外国合资者的现金出资一律必须以可自由兑
换的货币为之。
the type of contribution in kind, the currency and the
method of valuation thereof must be agreed upon in
the joint venture agreement.
实物出资的类型、具体货币及其作价方法务必
在合资协议中取得一致意见。
one of the major loopholes with respect to such law
is that it does not specify what items constitute
contribution in kind.
这种法律的主要漏洞之一在于它对实物出资
的内容是什么未作具体规定。
this is important because it is not clear whether 这一点关系重大因为技术和专利权之类的工 超经典法律翻译100篇 之 合资企业的组织、经营和管理 6
technology, industrial, and intellectual property
rights such as patent, the contribution of capital
goods, and intermediate products constitute
contribution in kind.
业产权和知识产权、资本货物和中间产品等算
不算实物出资是并不明确的。
if so there is a need to have a detailed
interpretation to explain the aim of such provision in
the context of the preamble.
如果是算的那就必须根据序言的上下文作
出详细的解释以说明这种规定的目的。
no mention is made, for example, of the question
whether the technology should be appropriate or
not, and whether the plant, machinery, and
equipment contributed must be up-to-date, new
and advanced, or may even be second hand.
比如说没有提到这样的问题技术应否恰当
作为投资的工厂、机器和设备是否必须是现代、
新颖和先进的呢还是甚至可以是旧货。
if raw materials or finished products are
contributed, it is important to agree on the quality
and the terms of delivery and so forth.
如果出资是原料或成品那就必须对质量和交
货条件等等取得一致意见。
it is also not clear what the Ethiopian Government
intends to contribute to a joint venture?
还有一点也不明确埃塞俄比亚政府意图向合
资企业出资的是什么
it may consist mostly of the right to use land, labor,
raw materials, or semi-finished products, etc.
这大半也许是土地使用权、劳力、原料或半成
品之类。
the question of valuation and assessment of
contribution in kind is surely a crucial question
which the joint venture law does not seem to give
实物出资的评价估值问题肯定是合资企业法未
予重视的一个重要问题。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 7 much attention to.
nor does the joint venture law spell out the amount
of capital needed to form a joint venture.
合资企业法也没有说明成立合资企业所需资本
总额几何。
it appears that the Ethiopian joint venture law does
not adhere to the concept of actual capital,
meaning that all the registered capital must be paid
in full upon the establishment of a joint venture.
看来埃塞俄比亚合资企业法并不采取“实际资
本”即“登记资本必须于成立合资企业时全部缴
清”这一概念。
this is because the joint venture can be registered
even if 25% of the share capital is paid up, but the
period for the payment of the remaining part must
be determined in the joint venture agreement.
因为甚至只缴清25%的股本合资企业就可以
注册了但未缴部分的缴付期限必须在合资企
业协议中确定之。
the valuation of capital contribution is a crucial
question in every negotiation.
出资资本的评估是每项谈判中的重要问题。
it is not however clear from the law when the
contribution is to be made and how it is to be
valued.
但该法却没有明确规定出资的具体时间和评定
方法。
nor is it specified how the choice of hard currency is
made in order to provide protection against
currency fluctuations.
关于为了保证不受币值波动的影响应如何选
择硬通货该法也未作明文规定。
the law is silent on how to evaluate technology,
fixed assets such as plant and machinery, as well
as the value of land and the site.
关于技术、工厂和机器等固定资产以及土地和
场所如何计值该法未作规定。 超经典法律翻译100篇 之 合资企业的组织、
经营和管理 8 the Board of Directors is the main management
organ of the joint venture.
董事会是合资企业的主要管理机构。
it is composed of such number of directors as may
be agreed upon in the joint venture agreement.
由合资企业协议中所商定的董事若干人组成。
membership of the Board of Directors depends on
the basis of shareholding in the joint venture.
董事会人选根据其在合资企业中所拥有的股
份而定。
the Board of Directors shall have a chairman who
may be elected by the shareholders.
董事会必须设董事长一人可由股东推选。
where no chairman is elected by them, the Board of
Directors must elect a chairman from among its
members.
如股东未推选董事长则董事会必须从中推选
董事一人为董事长。
in addition to the powers and duties provided in the
joint venture agreement, the Board of Directors
shall:
董事会除合资企业协议所规定的权力和职责
外必须
(1) present to the shareholders' meeting a draft
policy and a work program of the joint venture for
approval;
(1)把合资企业的政策草案和工作计划提交股东
大会批准
(2) approve the loans and credits of the joint
venture;
(2)批准合资企业的借贷
(3) prepare and submit to the shareholders'
meeting the budget of the joint venture for approval;
(3)编制合资企业的预算并提交股东大会批准
(4) establish branches of the joint venture; (4)成立合资企业的分支机构
超经典法律翻译100篇 之 合资企业的组织、经营和管理 9 (5) approve the
appointment and dismissal of
department heads and agents of the joint venture
and define their responsibilities;
(5)批准合资企业代理人和各部门负责人之任免
并规定其职责
(6) approve the internal regulations of the joint
venture;
(6)批准合资企业内部规章
(7) approve the sale of fixed assets of the joint
venture;
(7)批准合资企业固定资产之出售
(8) establish its own rules of procedure; (8)规定董事会本身的程序规则
(9) delegate some of its powers to any member of
the Board or to the General Manager of the joint
venture, and
(9)把董事会的某些权力委诸于某董事或合资企
业总经理
(10) discharge such other duties as are assigned to
it by the shareholders' meeting.
(10)履行其他由股东大会分配给董事会的职责。
the shareholders' meeting is the highest body of
any joint venture.
股东大会是任何合资企业的最高机关。
no decision to dissolve a joint venture or to amend
a joint venture agreement shall be effective unless
shareholders representing at least 75% of the
shares have voted in favor of it.
任何解散合资企业、修改合资企业协议的决定
非经至少代表75%股份的股东投票赞成不得
生效。
a foreign shareholder who wants to transfer his
shares must first make his offer to the Ethiopian
shareholder to buy such shares.
外国人股东欲出让其股份者必须先向埃塞俄比
亚股东提出要约以供其让受这些股份。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 10 transfer of shares to any foreign natural or juridical
person is possible only if the Ethiopian shareholder
declines to buy the said shares or fails to respond
to such offer within 90 calender days after receipt of
the offer.
仅于埃塞俄比亚股东不买受上述股份或在收到
转让要约后90历日内对上述要约不予置理时
始可把上述股份转让给外国自然人或法人。
the prices of the shares must be mutually agreed
upon.
股份之价金必须共同商定。
it is important to stress that the Ethiopian
state-owned enterprise does not have to seek
instructions from the supreme Council for such a
transfer.
必须强调的是埃塞俄比亚国有企业进行上述
让受时不必请示最高委员会。
at least the law does not require the approval of a
supervisory body other than the Ethiopian
shareholder, which is a state owned enterprise.
至少法律并未规定除上述股东即埃塞俄比亚
国营公司外还得取得某管理机关之批准。
any foreign shareholder whose shares are
purchased pursuant to Article 5(4) of the joint
venture law is entitled to repatriate the full amount
of the purchase price he receives.
其股份系按合资企业法第五条第四款承购的任
何外国股东均有权将其卖得的价金全部汇出。
any foreign shareholder is also allowed to remit
proceeds from the liquidation of the joint ventures.
外国股东于合资企业清理后所得款项亦准予
汇出。
a joint venture is required to keep such books of
accounts as are necessary "in accordance with
合资企业必须“依普遍接受的会计原则与实践”
以必要的账册记账。 超经典法律翻译100篇 之 合资企业的组织、经营和管理 11 generally accepted accounting principles and
practices".
since there are different kinds of accounting
systems which may affect the calculation of capital
and profits, this rule is not quite unambiguous.
由于会计制度不一势必影响资本与利润的计
算所以这条规则并不是十分明确的。
the external auditors of the joint venture must be
appointed annually by the share-holders' meeting.
股东大会必须逐年聘请合资企业外的审计师。
this is one method of financial control. 这是进行财务监督的一个方法。
it is important to stress that depreciation allowances
for fixed assets of a joint venture is treated in
accordance with the relevant Ethiopian income tax
laws.
必须强调指出合资企业固定资产的折旧费是
根据有关的埃塞俄比亚所得税法处理的。
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