构建中国跨国公司的理论根据□巢湖师范专科学校张邦海创建跨国公司在中国是近十几年来才发展起来的一项新兴事业，目前尚处于初级阶段，迫切需要加快发展。但应从中国国情实际出发，正确运用关于跨国公司对外投资的理论，参考和借鉴世界各国尤其是发展中国家跨国公司的成功经? Theoretical Basis for Constructing a Chinese Multinational Corporaty □ Zhang Chaohai, a specialist at Chaohu Teachers College, founded a multinational corporation in China in recent decades. It is an emerging undertaking that is still in its infancy and urgently needs to be accelerated. However, we should proceed from the reality of China’s actual conditions, correctly apply the theory of multinational corporations’ overseas investment, and reference and learn from the successful experiences of multinational corporations in various countries in the world, especially in developing countries.