在对外直接投资中,母国与东道国法律环境的差异会对实施对外投资的企业造成很大困扰。巴西与中国的劳动法明显存在差异,对投资巴西的中国企业构成了严峻的挑战。本文对巴西与中国劳动法的立法体例、劳动法适用的对象以及与企业关系密切的若干具体制度加以比较,以期为投资巴西的中国企业提供有益的启示和借鉴。 In foreign direct investment, the differences in the legal environment between the home country and the host country can cause serious troubles to the enterprises that make overseas investments. The notable differences between Brazil’s and China’s labor laws pose a serious challenge to Chinese companies investing in Brazil. This article compares the legislation of labor law between Brazil and China, the applicable object of labor law and some specific systems that are closely related to the enterprises in order to provide useful inspiration and reference for Chinese enterprises investing in Brazil.