中外合作经营企业(以下简称合作企业)和中外合资经营企业(以下简称合资企业)同称合营企业(joint Venture)。前者属契约式企业(contractual joint venture);后者属股权式企业(equity jointventure或company joint venture)。联合国欧洲经济委员会于1979年出版的《东西方工业合作》一书为合营企业所下的定义是:股权式合营企业是“建立一个单独的法人团体(一个混合公司)”;契约式合营企 Sino-foreign cooperative joint ventures (hereinafter referred to as cooperative enterprises) and Sino-foreign joint ventures (hereinafter referred to as joint ventures) are also joint ventures (joint ventures). The former is a contractual joint venture; the latter is an equity joint venture or company joint venture. The definition of joint ventures by the United Nations Economic Commission for Europe in 1979 entitled “East-West Industrial Cooperation” is that an equity joint venture is “establishing a separate body corporate (a hybrid company)”; a contractual joint venture