创业投资企业是指在我国境内注册设立的主要从事创业投资的企业组织。该类企业可以以全额资产对外投资,但仅限于投资未上市企业,且对单个企业的投资不得超过创业投资企业总资产的20%。国家鼓励创业投资企业发展,并引导其增加对中小企业,特别是中小高新技术企业的投资。笔者结合《财政部国家税务总局关 Venture capital enterprises refer to the enterprises and organizations mainly engaged in venture capital investment established in the territory of our country. Such enterprises can make full investment in foreign assets, but only for investment in unlisted enterprises, and the investment of individual enterprises shall not exceed 20% of the total assets of venture capital enterprises. The state encourages the development of venture capital enterprises and guides them to increase their investment in small and medium-sized enterprises, especially small and medium-sized high-tech enterprises. The author combines "the Ministry of Finance State Administration of Taxation