随着中国改革开放的深化,“走出去”战略逐渐成为企业发展的主流。国有企业是我国“走出去”战略中的主力,在通过境外投资经营取得收益的同时,境外企业国有资产的流失问题也在不断加剧。为保障国有资产的安全和保值增值,防止境外企业国有资产流失恶化,我国应加强和完善境外企业国有资产监管立法,实施有效的法律监管。笔者梳理了我国现行境外企业国有资产的监管立法,总结了我国现行境外企业国有资产法律监管制度,在此基础上对我国境外企业国有资产监管立法进行了分析并对完善立法提出了建议。 With the deepening of China’s reform and opening up, the strategy of “going global” has gradually become the mainstream of business development. State-owned enterprises are the main force in China’s strategy of “going global.” While the proceeds from overseas investment and management have benefited, the loss of state-owned assets by overseas enterprises is also aggravating. In order to ensure the safety of state-owned assets, preserve and increase their value, and prevent the deterioration of the loss of state-owned assets of overseas enterprises, our country should strengthen and improve its legislation on the supervision over state-owned assets of foreign enterprises and implement effective legal supervision. The author combs the current state-owned assets supervision legislation of overseas enterprises in our country, summarizes the current state-owned assets supervision and control system of overseas enterprises in our country, analyzes the legislation of state-owned assets supervision of overseas enterprises in our country, and puts forward some suggestions to improve the legislation.