我国实行改革开放的政策,吸收外资,利用外技,发展对外贸易是改革开放的中心一环。随着对外开放的不断扩展、深入,海外企业来华兴办三资企业日益增多;我国涉外法规亦在不断充实完善。按照国际惯例及我国中外合资企业法的精神,三资企业大多设有董事局(会),为企业最高权力机构的组织形式。在三资企业中,中外合 China’s policy of reform and opening up, the absorption of foreign capital, the use of foreign technology, and the development of foreign trade are central to the reform and opening up. With the continuous expansion and deepening of the opening to the outside world, overseas enterprises have increasingly established foreign-funded enterprises in China; China’s foreign-related laws and regulations are also continuously improving. In accordance with international practice and the spirit of China’s Sino-Foreign Joint Venture Law, most foreign-funded enterprises have a board of directors (will), which is the organizational form of the highest authority of the enterprise. In foreign-funded enterprises, Chinese and foreign companies