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改革开放以来，我国通过不断修订相关政策，使外国来华投资的环境日益改善。越来越多的外国投资者将中国视为当今世界上最有吸引力的国家之一。当然，政策变更是随着形势变化而进行的调整,在转轨时期的某一时段可能会给经营者带来不便和不适。而且，问题的出现正是要求政策进行相应变革的必要因素。这些新形势下不断出现的新问题推动着政策不断改进，以适应新环境。随着中国加入WTO的临近，许多存在的问题需要解决，一些政策需要调整，以更好地适应国际惯例的环境要求。笔者结合外汇管理工作实践，对我国外商投资企业外汇管理作一简要回顾与展望。
Since the reform and opening up, China has continuously revised the relevant policies so that the environment for foreign investment in China will improve day by day. More and more foreign investors see China as one of the most attractive countries in the world today. Of course, policy changes are adjustments that have taken place as the situation changes. It may cause inconvenience and discomfort to operators during a period of transition. Moreover, the emergence of problems is exactly what is needed to make the change in policy. Emerging new issues under these new circumstances are driving the continuous improvement of policies to adapt to the new environment. With China’s accession to the WTO approaching, many existing problems need to be resolved and some policies need to be adjusted to better meet the environmental requirements of international conventions. Based on the practice of foreign exchange management, the author briefly reviews and forecasts the foreign exchange management of foreign-invested enterprises in our country.