最高人民法院分别于2004年和2010年,以案例指导和司法解释的形式出台了价值取向迥异的外商投资企业股权纠纷审理规范。前者以行政权为导向,后者则以司法权为导向。价值取向的嬗变,优化了外商投资领域中行政权和司法权的配置,加强了司法权对行政权的有效监督,也完善了对外商权利的法律救济。 In 2004 and 2010 respectively, the Supreme People’s Court promulgated the norms of adjudication on equity disputes in foreign-invested enterprises with different values ​​in the form of case guidance and judicial interpretation. The former is directed by the executive power and the latter by the judicial power. The evolution of the value orientation has optimized the allocation of administrative and judicial powers in the field of foreign investment, strengthened the effective supervision of the judicial power over the executive power and perfected the legal remedies for foreign rights.