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为国内企业完善治理结构、提高社会责任意识、主动奉献社会的和谐行为,提供好的经验和借鉴随着跨国公司大量进入中国,如何与跨国公司一起共享增长“红利”,并让其在我国和谐社会建设中发挥更大作用,成为新时期各方的关注所在。如何考量跨国公司在东道国的经济和社会行为,笔者以为可从以下三个层面进行。首先是跨国公司能否遵守东道国的法律法规。这是跨国公司在东道国一切行为的最基本准则,也是不容逾越的底线。事实证明,截至目前我国大约20多万家外商投资企业中,大多数能够严格遵守我国的法律法规,做到守法经营。但是,一些跨国公司投资企业通过价格转移方式回避纳税、污染环境、侵害劳工和当地社区居民权益、逃避监管跨境调拨资金用于房地产和资本市场投机、进行不正当竞争和形成市场垄断等违法现象,仍然部分存在。
How to improve the governance structure for domestic enterprises, raise awareness of social responsibility and take the initiative to contribute to the harmonious society, and provide good experiences and reference. With multinational corporations entering China in large numbers, how to share the “bonus” of growth with multinational corporations and make them harmonious in our country Play a greater role in social construction and become the focus of all parties in the new era. How to consider the economic and social behavior of multinational corporations in the host country, I think from the following three levels. The first is whether multinational corporations can abide by the host country’s laws and regulations. This is the most basic guideline for multinational corporations in their host countries and an insurmountable bottom line. Facts have proved that up to now about 200,000 foreign-invested enterprises in our country are majority able to strictly abide by our laws and regulations so as to be law-abiding. However, some transnational corporations invest in enterprises to evade taxes, pollute the environment, infringe on the rights and interests of laborers and local community residents by means of price transfer, evade the supervision of cross-border transfer of funds for speculation in real estate and capital markets, unfair competition and the formation of market monopolies and other illegal phenomena , Still part of it.