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自2000年“走出去”战略提出以来,中国企业对外直接投资步伐不断加快。虽然国际上十分重视从微观视角研究企业管理基础理论,但我国在这方面还有很大差距,尤其是对解释中国企业对外直接投资问题还缺乏完整的理论体系。鉴于此,文章从新的视角,即从财务绩效及非财务绩效的角度梳理了现有文献中关于我国企业对外直接投资对企业绩效的影响研究,并针对已有研究做出述评与展望。
Since the strategy of “going global” was put forward in 2000, Chinese enterprises have been accelerating their outward direct investment. Although the international community attaches great importance to the study of the basic theory of enterprise management from a micro perspective, there is still a long way to go in this regard. In particular, there is a lack of a complete theoretical system to explain the issue of Chinese enterprises’ foreign direct investment. In view of this, the article reviews the existing literature on the impact of foreign direct investment on the performance of enterprises from a new perspective, that is, from the perspective of financial performance and non-financial performance, and reviews and forecasts the existing research.