改革开放以来,我国的境外投资逐年增加,境外投资企业越来越多、蓬勃发展,为我国扩大产品出口,引进先进技术、设备和原材料,参与国际市场竞争,增进国际经济交往,积累市场经济管理经验,实现我国经济与世界经济互补互接开辟了渠道。为适应境外投资日益扩大的需要,促进境外企业健康发展,提高境外投资效益,应高度重视并采取切实措施加强境外投资财务管理。 Since the beginning of reform and opening up, China’s overseas investment has increased year by year, and more and more overseas investment companies have grown vigorously. China has expanded its product exports, introduced advanced technology, equipment and raw materials, participated in international market competition, enhanced international economic exchanges, and accumulated market economic management. Experience has opened up channels for the mutual integration of China’s economy and the world economy. In order to meet the ever-increasing demand for overseas investment, promote the healthy development of overseas enterprises, and increase the efficiency of overseas investment, we should pay great attention to and take practical measures to strengthen the financial management of overseas investment.