论我国促进海外投资财政支持制度的完善  

On the Improvement of China's Financial Support System for the Promotion of Overseas Investment

作　　者：李国安[1] 石桐灵[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《辽宁大学学报（哲学社会科学版）》2014年第2期104-109,共6页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：国家社科基金重大项目"促进与保护我国海外投资的法律体制研究"(09&ZD032)

摘　　要：完善促进海外投资财政支持制度是助推我国"走出去"战略的重要途径。考察美国、日本等发达国家以及新兴市场国家促进海外投资的实践,无一例外均建立了完善的促进海外投资财政支持制度,其成功经验可资我国借鉴。An improvement of financial support system that promotes overseas investments is of great importance in boosting China＇s enterprises to invest abroad. Through introduction and analysis of the practice in Europe, U.S. and other emerging market- oriented states to promote out-bound investments, this article points out that a perfection of financial support system shared by those countries is the cornerstone to promote overseas investments, and that China can draw on the experience of those states.

关 键 词：海外投资 "走出去"战略 财政支持 

分 类 号：D996[政治法律—经济法学]