在实行内、外资统一立法的呼声日益高涨和按世贸组织协议重构我国外资法的大背景下,废弃20世纪80年代以来的各种所有制企业组织法,内、外资企业组织形式统一适用《公司法》、《合伙企业法》和《独资企业法》已是大势所趋。本文正立足于此,对统一现行《公司法》和《外商投资企业法》必须解决的若干问题作深入探讨,以求对当前修改《公司法》和重构外资法的立法工作有所裨益。 Against the backdrop of the ever-increasing call for the unification of foreign and domestic legislation and the reconstruction of China's foreign investment law in accordance with the WTO agreement, the organizational forms of all kinds of ownership enterprises and the forms of domestic and foreign-funded enterprises that have been abandoned since the 1980s are uniformly applied. Law, Partnership Law and WFOE are the dominant trend. Based on this, this article explores several issues that must be solved in order to unify the current “Company Law” and “Foreign Investment Enterprise Law”, in order to benefit the current legislative work of revising the “Company Law” and reorganizing the foreign investment law.