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根据联合国跨国公司委员会制订的《跨国公司行动守则》的规定:“跨国公司是指一个企业,组成这个企业的实体设在两个或两个以上的国家,而不论这些实体的法律形式和活动范围如何;这种企业的业务是通过一个或多个决策中心,根据一定的决策体制经营的,因而具有一贯的政策和共同的战略;企业的各个实体由于所有权或别的因素有联系关系,其中一个或一个以上的实体能对其他实体的活动施加重要影响,尤其是可以同其他实体分享知识、资源以及分担责任.”由此可见,跨国公司与一般的商业公司不同,具有以下几个特点:
According to the Code of Conduct for Multinational Corporations established by the UN Committee on Transnational Corporations: “A multinational corporation is an enterprise that consists of two or more entities that form the enterprise, regardless of the legal form and scope of activities of those entities How the business of such enterprises is managed through one or more decision-making centers according to a certain decision-making system and thus has a consistent policy and common strategy; and each entity of the enterprise has a relationship due to ownership or other factors. One of them Or more than one entity can have a significant impact on the activities of other entities, in particular by sharing knowledge, resources and sharing of responsibilities with other entities. ”Thus, unlike multinational corporations, TNCs have the following characteristics: