我国境外投资企业是指在我国境内登记注册的公司、企业及其他经济组织或居民,在境外投资并依当地法律设立的各类企业,或者是我国的公司、企业及其他经济组织在境外通过购股、参股等方式而占有一定控制权的外国企业。我国的境外投资企业除分公司外,一般都具有东道国国籍,其经营性质是我国企业的跨国经营,而经营方式则采取独资、合资、合作、工程承包或其他形式。 China’s overseas investment enterprises refer to all kinds of enterprises that are registered in China, enterprises and other economic organizations or residents, all kinds of enterprises that have invested overseas and are established according to local laws, or companies, enterprises and other economic organizations in China that purchase Shares, shares and other means and possession of a certain degree of control of foreign enterprises. In addition to their branches, China’s overseas investment enterprises generally have the host country’s nationality. The nature of their operations is that of Chinese enterprises operating in a multinational manner, while the mode of operation adopts sole proprietorship, joint ventures, cooperation, construction contracts or other forms.