吸收外资嫁接改造国有企业是目前和今后相当长一段时期企业管理工作的战略重点之一。从目前的情况来看,大部分适合与外商合作的企业对合资工作也非常重视,积极性很高,因而发展也很快。但是,我们在肯定利用外资嫁接改造国有企业的同时,对合资过程中已经存在和必须考虑的问题以及如何以有效的引资方式实现最佳的嫁改效益也必须加 Absorbing foreign capital to graft and transform state-owned enterprises is one of the strategic focuses of corporate management at present and in the future. Judging from the current situation, most of the enterprises that are suitable for cooperation with foreign companies also attach great importance to joint ventures. They have high enthusiasm and therefore develop rapidly. However, while affirming the use of foreign capital to graft and transform state-owned enterprises, we must also add to the issues that have already existed and must be considered in the joint venture process and how to achieve the best marital reform benefits through effective investment introduction.