摘要:国民待遇原则作为一项现代国际贸易中的基本原则，起着非常重要的作用，特别是随着当今市场交易国际化的趋势越来越强,国民待遇原则的重要性更是凸显出来，在国际交流和贸易中发挥出巨大的实用价值，但是，因为全球化的进程在加快,经济领域也是更快的融合，所以对于国际贸易中通用准则精确度的要求也越来越严格,所以国民待遇原则在国际投资领域的重要性也就更加突出,这其实是对于经济全球化趋势的一种认同。而与WTO法律框架中的相关投资协议（TRIMS）的内容相比较，我国现行的外资法中有关国民待遇问题的规定还存在许多缺陷，如立法权限分散、仍然存在超国民待遇和次国民待遇问题、对内外资企业实行着差别待遇等等。所以有关外资领域的国民待遇制度，即时政府、企业都十分关心的热点问题，由此,本文从国民待遇原则概述开始，并使用理论加实践的方法,对其进行了研究,总结出了我国的外资国民待遇立法中不足的地方并且提出了具体完善措施,希望能对改进外资国民待遇制度提供一些有益的参考。

关键词: 国民待遇原则，外国直接投资，TRIMS协定，外资立法

Abstract:The national treatment is a basic principle of an integral part of modern international trade, especially the trend of the market internationalization is more and more popular, the national treatment has become more and more important, to play a great practical value in international trade, the economic globalization continue to develop, the universal norms of international trade accuracy is requiremented more strict. So the importantce of the national treatment in the field of international investment is more prominent, this is actually a recognition for the trend of economic globalization. And compare with the related investment agreement of the law of the WTO (TRIMS) , China's current foreign investment law provisions relating to national treatment problem still has many defects, such as legislative authority dispersion, super national treatment and discrimination treatment,to foreign-funded enterprises, implement the differential treatment etc.. So the government, enterprises are very concerned about the hot issues about foreign areas of national treatment system, thus, beginning from the of national treatment, the method of theory and practice, has carried on the research, summed up the problems of China's national treatment of foreign investment legislation in place and put forward specific measures for improvement, hoping to provide some useful reference for the improvement of national treatment system.

Key Words: National Tretment，Foreign Direct Investment，The TRIMS Agreement，Foreign Invstment Lagislation