As important players in international market，multinational enterprises shall abide by the laws of the host states，which is a prerequisite for business operation. Although Mainland and Taiwan is not yet unified in terms of governance，Hong Kong and Macao have been special administrative regions of PRC that operates under “One Country，Two Systems” principle，and the “One China Principle” is a legal fact recognized by international law. All international public or private sector actors，including multinational enterprises，should comply with this principle. But in fact，because of ideological prejudice or unprovoked arrogance，it is not optimistic of the overall condition that “One China Principle” is respected by multinational enterprises in Fortune 500. In view of this fact，“Blue Book on Rule of Law in Cyberspace” has carried out a detailed investigation and research on the situation of compliance with the “One China Principle” by foreign enterprises.