外资企业是我国利用外商直接投资的重要方式,并呈不断扩大之势。《外资企业法》及其《实施细则》的颁布和修改,表明外资企业在我国具有一个较好的法律环境。特别是新《外资企业法》及其《实施细则》具有市场性、开放性、务实性三大特点,但就操作性、适应性、完整性而言,仍需要完善。 Foreign-funded enterprises are an important way for our country to utilize foreign direct investment and have been constantly expanding. The promulgation and revision of the Law of Foreign-funded Enterprises and its Implementing Rules show that foreign-funded enterprises have a better legal environment in our country. In particular, the new Foreign-funded Enterprise Law and its Implementing Rules are market-based, open-ended and pragmatic. However, they still need to be improved in terms of operability, adaptability and integrity.