Contrary to subsidiaries’ governance of domestic companies,foreign subsidiaries’ governance of multinational companies,not only deals with the relationship between the internal shareholders and board of directors,but also copes with the relations of different stakeholders in the host countries different from the home environment and overcomes the liability of foreignness resulting from institutions,culture and other factors,which has become the important issue that scholars concern.At the same time,new phenomena and problems have emerged in foreign subsidiaries’ governance of MNCs in emerging economies,and existing theories cannot explain the problems well.This paper incorporates latest network governance research achievements into the governance framework of foreign subsidiaries of MNCs,reviews current literature based on the analytical frameworks of internal,external and network governance of foreign subsidiaries of MNCs,and puts forward the new trend of theory construction in future foreign subsidiaries’ governance of MNCs based on these new phenomena and problems,to provide reference for follow-up research and the practice of foreign subsidiaries’ governance of Chinese multinational companies.%与一般国内公司的子公司治理不同，跨国公司海外子公司治理不仅要处理内部股东与董事会的关系，还要处理与母国环境不同的东道国利益相关者的关系，克服因制度、文化等因素带来的外来者劣势问题，这成为学者关注的重要问题。同时，新兴经济体国家跨国公司海外子公司治理出现了新现象和新问题，而现有理论无法很好地解释这类问题。本文将网络治理最新研究成果纳入到跨国公司海外子公司治理框架中，以跨国公司海外子公司内部治理、外部治理和网络治理为分析框架对现有文献进行述评，并针对这些新现象和新问题提出未来跨国公司海外子公司治理在构建理论方面的新趋势，以供后续研究及我国跨国公司海外子公司治理实践参考。
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