在1979年我国颁布的《中外合资经营企业法》(以下称《合资法》)中,合资企业被确定为利用外资的主要方式,其基本特征是“四共”:合营各方共同投资、共同经营、共担风险、共负盈亏,法律形式是有限公司。但 In the Law of Sino-Foreign Equity Joint Ventures promulgated in 1979 (hereinafter referred to as the “Joint Venture Law”), the joint venture was identified as the main mode of utilizing foreign investment in 1979, and its basic characteristic is “four commonalities”: joint investment by all parties to the joint venture , Co-operate, share the risk, total negative profit and loss, the legal form is limited company. but