一、合营企业转形的意义中外合资经营企业(以下简称合营企业)是根据《中华人民共和国中外合资经营企业法》(以下简称《合资法》),在我国境内建立的法人组织,其形式为有限责任公司。从改革开放以来我国的实践来看,合营企业在吸收外资,引进国外先进技术及管理经验、开拓国际市场等方面发挥了积极作用。但是,随着合营企业的不 I. The significance of the transformation of joint ventures Sino-foreign joint ventures (hereinafter referred to as joint ventures) are legal person organizations established in China under the Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures (hereinafter referred to as the “Joint Venture Law”) in the form of limited liability company. From the practice of our country since the reform and opening up, the joint ventures have played a positive role in attracting foreign investment, introducing advanced foreign technologies and managing experiences, and exploring the international market. However, as the joint venture does not