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合营企业(Joint venture),作为中国改革开放活动的重要象征,已引起世界各国政府和实业家的普遍注目.一般地说,合营企业是指两个或两个以上法人或自然人共同投资、共同经营、共担风险、共负盈亏的企业.它依合营者的不同国籍,可分为国内合营企业和国际合营企业;国际合营企业依其筹措资金的不同形式,又可分为股份式合营企业(Equity joint venture)和契约式合营企业(contractual joint venture).中外合营企业属国际合营企业,是中(中国企业或其它经济组织)外(外国企业、其它经济组织或个人)合营者依照中国法律于中国境内设立,并受中国法律约束的中国经济组织.
As an important symbol of China’s reform and opening up, the joint venture has drawn the universal attention of governments and industrialists all over the world. Generally speaking, a joint venture means that two or more legal persons or natural persons jointly invest and operate jointly , Share the risk, a total of profit and loss of the enterprise.It according to the different nationalities of the camp, can be divided into domestic joint ventures and international joint ventures; international joint ventures in accordance with their different forms of financing can be divided into joint-stock joint ventures Equity joint venture and contractual joint venture. The Sino-foreign joint venture is an international joint venture and is a joint venture between China (other than a Chinese enterprise or other economic organization) (a foreign enterprise, other economic organization or individual) in accordance with the laws of the PRC China’s economic organizations established in China and subject to Chinese laws.