本文所指外商，系不具备中国法人资格的外国及港、澳、台地区的企业和其他经济组织或者个人。在实行转换国有企业经营机制、建立现代企业制度的改革过程中，有相当数量的企业，主动向国际市场靠拢，与外商进行多种形式合作。其中一种特殊形式，是把国有企业直接承包或租赁给外 This article refers to foreign investors, which do not have the qualifications of Chinese legal persons in foreign countries and Hong Kong, Macao and Taiwan enterprises and other economic organizations or individuals. In implementing the reform process of transforming the operating mechanism of state-owned enterprises and establishing a modern enterprise system, a considerable number of enterprises took the initiative to move closer to the international market and conducted various forms of cooperation with foreign investors. One of the special forms is the direct contract or lease of state-owned enterprises