较之于内资企业,外商投资企业的特殊性主要表现为广泛的行政审批。实践中,很大一部分纠纷表现为股权转让、质押、继承、承包等股权变动合同未报审批。关于未报审批的合同的效力,存在着无效说、未生效说的区别,但不论如何,均认为审批影响合同的生效,因此系为特别生效要件。在另外一些场合中,报批的合同与当事人间实际履行的合同并不一致,如在黑白合同、隐名投资合同 Compared with domestic-funded enterprises, the particularity of foreign-invested enterprises mainly manifests as extensive administrative examination and approval. In practice, a large part of the disputes are manifested in the non-approval of the contract for equity transfer, pledge, inheritance and contractual changes. The validity of the non-approved contracts has the difference between invalidation and non-entry into force, but in any case, the examination and approval affects the entry into force of the contract and is therefore a special entry-into-force requirement. In other occasions, the contract submitted for approval is not consistent with the actual performance of the contract between the parties, as in black and white contracts, anonymous investment contracts