鼓励和支持企业“走出去”是我国的一项国家战略,但目前我国境外投资还处于摸索和经验积累阶段。我国政府对开展境外投资尚未立法,目前都是按照相关部门制定的规章进行管理,于是经常发生部门之间的规章出现横向不衔接、纵向不完整,环节复杂、程序繁多,重复审批、多头管理的矛盾。使得境外投资企业不仅经常经受市 Encouraging and Supporting Enterprises “Going Global” is a national strategy in our country. However, at present, China’s overseas investment is still in the stage of exploration and experience accumulation. At present, the government of our country has not legislated to carry out overseas investment. Currently, all the regulations are formulated in accordance with the regulations set forth by the relevant departments. As a result, the rules and regulations between departments often appear to be horizontal, not vertical, complicated in terms of procedures, complicated in procedures, repeatedly approved and long managed contradiction. Making overseas investment enterprises not only often experience the city