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一次世界大战前，日本内外棉株式会社以全额出资，在当地直接建厂的形式，开创了日本纺织资本对华输出的先例。直到二次大战日本战败为止，在旧中国纺织业界，包括中国民族纺织企业和其他外资纺织企业，“内外棉”始终是发展最顺利的一家，是外资在华纺织企业中的成功典型。内外棉成功的原因，不仅在于受到当时中国社会半殖民地地位的保障，而且还在于自身卓有成效的经营管理方式。本文通过对“内外棉”从建厂初到正式投产后的６年期间，在企业的经营管理方面，诸如通过资金的有效调度、严谨的劳务管理、产品的适销对路等等手段，使得企业在短短的时间内就取得了相当的成效，说明经营管理方式对于近代外资企业的成功有着不可或缺的作用。
Before World War I, Japan and the World Cotton Co., Ltd. set a precedent for the export of Japanese textile capital to China with full capital contribution and the direct construction of factories in the area. Until the Second World War Japan defeat, in the old Chinese textile industry, including China’s national textile enterprises and other foreign-funded textile enterprises, “inside and outside cotton” has always been the most developed one and is a successful example of foreign-funded textile enterprises in China. The reason for the success of cotton both inside and outside the country lies not only in the protection of the semi-colonial status of Chinese society at the time, but also in its own fruitful management practices. This paper through the “internal and external cotton” from the beginning of the plant to the official launch of the six-year period in the business management, such as through the effective scheduling of funds, rigorous labor management, product marketing and so on, so that enterprises In just a short period of time has achieved considerable success, indicating that the operation and management of modern foreign-funded enterprises have an indispensable role in the success.