On August 20, 2007, China announced Northeast Area Revitalization Plan (hereinafter referred to as “Plan”) officially. In this Plan, foreign funds and private capitals will be encouraged to participate in the reforming and reorganization of State-own enterprises in various forms, and they will be entitled to the treatments to the original State-owned enterprises in bad debt cancellation after verification, interest exemption and deduction, land use and other related tax and credit policies. They will be guided to invest in high technology industries, equipment manufacture, modern agriculture, service industry, and infrastructure and environment protection; however, they will be restricted or banned from investing in industries with high energy consumption, substance consumption and heavy pollution. This Plan arouses the extensive concern of the foreign capitals. I think, the foreign capitals need to consider the following points while facing this good investment opportunity: The cost of land is relatively low, but the policy is changing fast; The labor cost is relatively low, but the advanced managerial talent is insufficient; The environment governed by law is not good as is in the developed city.