随着改革开放政策的实施 ,我国初步形成了外商投资企业法律体系。外资法为创造良好稳定的投资环境提供了必要的依据和保障 ,促进了外商投资的迅速发展。我国加入WTO后 ,势必对现行的外资法产生一定的影响和挑战。本文针对目前存在的诸如实行国民待遇、外资法的透明度和与世贸组织规则相衔接等问题提出了相应的建议和法律对策。 With the implementation of the policy of reform and opening up, China has initially formed a legal system for foreign-invested enterprises. The foreign investment law has provided the necessary basis and guarantee for creating a sound and stable investment environment, and has promoted the rapid development of foreign investment. After China’s accession to the WTO, it is bound to exert some influence and challenge on the current foreign investment law. This article puts forward corresponding suggestions and legal countermeasures to existing problems such as the implementation of national treatment, the transparency of foreign investment law and the connection with the WTO rules.