Shanghai Gao-Qiao Petrochemical Acrylic Acid Works (SGAA) is a state-owned enterprise located in Shanghai, a joint venture supported by ShanghaiJiushi Corporation and Shanghai Gao-Qiao Petrochemical Corporation.
International joint venture is invested and established jointly by international enterprise and domestic enterprise of host-country under the law of host-country which involves joint management, share of profit, loss and risk between both partners.
Shanghai Changxin Shipping Co. Ltd. , a joint venture co-invested by China Changjiang Maritime Navigation Group, Taiwan Jiaxin Group and Shanghai Manufacture of Building Materials Group, is the only authorized shipping company that conducts the coastal bulk cargo business in China.
Brown & Sharpe Qianshao is the most powerful CNC coordinate measuring machine (CMM) manufacturer in China and is a world class joint venture company formed by the transnational hi-tech industry group HEXAGON with Qingdao Qianshao Precision Machinery Corporation of AVIC Ⅱ.
To counter the current discussions on the human resource accounting in the academic circle, the author, based on the background of knowledge economy, believes that the accounting of laborer equity will become the main trend of accounting in the 21st century, and brings forward some original opinions about the relevant problems, such as the material and human capitalists form a common investment relationship;