跨国公司境外企业公司治理机制探析

境外企业如何治理是跨国公司跨国经营中遇到的一个新的课题。境外企业公司治理机制是否完善直接决定了跨国经营能否取得成功以及全球化战略是否能得以实现。本文从在华三资企业以及中国企业集团境外企业的治理角度出发，阐述了境外企业公司治理机制的内涵、绩效，对在华三资企业和中国企业集团境外企业这二种类型的公司治理机制进行了比较，并对如何建立境外企业完善的公司治理机制进行了一定的探讨。

Analysis on corporate governance mechanism of enterprises invested abroad by transnationals

How to govern enterprises invested abroad is a new question which transnational corporates encounter in the transnational run. Whether the corporate governance mechanism of enterprises abroad directly determines whether the transnational run succeeds and whether the globalization strategy can achieve. This article analyses the connotation, achievement and effect of the enterprises abroad from an angle of the corporate governance of the foreign-invested enterprises in China and enterprises invested abroad by Chinese enterprise groups. It also compares the corporate governance mechanism of the foreign-invested enterprises in China with that of enterprises invested by Chinese enterprise groups. At last it gives an answer to build the perfect corporate governance mechanism.