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一、前言我国改革开放以来，优惠的外资引进政策吸引了大量外商来华投资，促进了我国的经济发展和技术进步。但是，目前部分来华投资的外商不仅在投资建厂时存在投入设备低价高报的违法行为，在三资企业运营过程中，部分三资企业还存在严重的其它形式的违法行为：对于独资企业
I. Introduction Since the introduction of China’s reform and opening up policy, preferential foreign investment introduction policies have attracted a large amount of foreign investment in China and promoted China’s economic development and technological progress. However, at present, some foreign investors investing in China not only have the illegal behaviors of investing in equipment with low prices and high prices when investing and establishing factories, but also some other serious violations of other forms of foreign-funded enterprises in the operation of the three-funded enterprises: enterprise