论利用外资以优惠原则向国民待遇原则的转变

Transformation in utilizing foreign capital from preferential treatment to domestic treatment

长期以来，在投资领域中我国对外商投资企业一直实行优惠政策．为了进一步扩大利用外资规模，提高利用外资的质量和水平，应提倡实行国民待遇原则．本论文着重分析了优惠原则的负面作用，以及实行国民待遇原则的必要性，并就我国在实行国民待遇原则过程中有可能出现的问题提出相应的对策．

For a long time,we have been following preferential policy on foreign funded enterprises in order to absorb more high quality foreign capital.The author analyses particularly the negative effect of preferential treatment.Accordingly,the author puts forward countermeasures for those problems we may meet with when we carry out the policy of domestic treatment.