共同投资、共负盈亏是合资企业的最基本特征,因此,法律明确规定,中外各方在合营期内,未经原审批机关批准,均不得抽走资本。但在实践中,由于缺乏对合资企业资本的管理,合资企业抽资的现象时有发生,其中以外商居多。这值得引起我们重视。 Co-investment and sharing of profits and losses are the most basic features of joint ventures. Therefore, the law clearly stipulates that Chinese and foreign parties may not withdraw capital during the joint venture period without the approval of the original examination and approval authority. However, in practice, due to the lack of management of the capital of the joint venture, the phenomenon of investment by the joint venture has occurred from time to time, among which the majority are foreign businessmen. This deserves our attention.