文章依据中国工业企业数据库的数据,推算了在华外资工业企业在样本期各年的真实利润;并分析了外资企业高报利润决策的影响因素。结果表明,获取银行信贷支持、利用对外资的税收优惠、经理层获取更高薪酬、抽逃合资(合作)企业资金等动机是决定外资企业高报利润倾向和高报利润幅度的重要因素,政府规模、企业规模、境内外利差水平等因素也有影响。 Based on the data of China Industrial Enterprise Database, the article deduces the real profits of the foreign-funded industrial enterprises in China for each year in the sample period. It also analyzes the influencing factors of the foreign invested enterprises making higher profits. The results show that motivation to obtain bank credit support, use of tax incentives for foreign capital, obtain higher salaries from managers and withdraw funds from joint ventures (cooperative) enterprises are important factors in determining the tendency of foreign-funded enterprises to raise their profit margin and raise the profit margin. The size of the government , Business size, the level of domestic and foreign interest rates and other factors also have an impact.