国民待遇原则旨在鼓励不同国籍的投资者之间的平等待遇与公平竞争，因此比最惠国待遇更胜一筹。我国在引进外资的初期，为了吸引外资，对外商投资企业实行了一系列远远优于内资企业的优惠政策，构成了所谓的“超国民待遇”，有悖于国民待遇原则。我国要加入世界贸易组织，必须一揽子接受关贸总协定，包括它所规定的国民待遇。在这种形势下，我们应根据我国的具体国情逐步实行外商在投资领域的国民待遇问题 The principle of national treatment is designed to encourage equal treatment and fair competition among investors of different nationalities and therefore outperform the most-favored nation. In the early stage of the introduction of foreign investment, our country introduced a series of preferential policies far superior to those of domestic-funded enterprises in order to attract foreign investment, which constituted the so-called “super national treatment” and violated the principle of national treatment. As China joins the World Trade Organization, China must accept the GATT package as a whole, including the national treatment it requires. Under such circumstances, we should gradually implement the national treatment of foreign investors in the field of investment according to China’s specific national conditions