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前言跨国经营是当今高度社会化、现代化和国际化经营的必然趋势,是国际产业分工与合作、国际技术和资本流动的需要,代表着现代企业的发展方向。根据《中国对外直接投资统计公报》内容,截至2012年底我国已在境外投资设立海外企业2万家,分布全球144个国家和地区的2912家境外企业,投资累计净额5020.6亿美元。投资涉及的行业从初期集中在贸易方面,发展到资源开发、
Foreword Transnational management is an inevitable trend of today’s highly socialized, modernized and internationalized operation. It is the need of international industrial division of labor and cooperation, international technology and capital flow, and represents the development direction of modern enterprises. According to the contents of the “China Communique on Foreign Direct Investment”, as of the end of 2012, China had invested in overseas setting up 20,000 overseas enterprises and 2912 overseas enterprises in 144 countries and regions, with a total net investment of 502.006 billion U.S. dollars. The industries involved in investment have focused on trade from the initial stage and developed into resource development,