从案例探讨外商投资企业外汇资本金意愿结汇改革  

The Discussion on the Reform of Discretional FX Sale of Foreign Exchange Capital of Enterprises with Foreign Investment Based on the Case Study

作　　者：黄丹[1] 

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2015年第3期91-94,共4页West China Finance

摘　　要：1996年我国接受IMF第八条款实现经常项目可兑换后,资本项目可兑换进程成为社会关注的焦点。外商投资企业外汇资本金作为资本项目的主要构成,一直是外汇局监管的重点。现行外商投资企业外汇资本金外汇管理,实施的仍是相对较为严格的支付结汇制度。支付结汇制度对抑制非法资本流动发挥了重要的作用,但从长期看,其管理效果较为有限,也一定程度上束缚了企业真实自用的结汇需求。本文针对资本金结汇的制度沿革和现实情况,结合典型案例,尝试提出实施外商投资企业资本金意愿结汇的构想。After China became one of Article Ⅷ members and realized the current account convertibility in 1996, the course of the capital account convertibility has became the focus of social attention. As the main composition of the capital account, the foreign exchange capital of FDI enterprises has always been the key of the supervision of SAFE. The administration to the foreign exchange capital is still on the implementation of more strict payment settlement system. The payment settlement system plays an important role in controlling the illegal capital flows. However, its management effect is limited in the long term, and in a certain extent, the payment settlement system hampers the real foreign exchange demand of enterprises. Based on the system evolution of the capital settlement of foreign exchange and the reality, combined with the typical case, the paper tries to put forward the ideas on implementing discretional FX sale.

关 键 词：外汇资本金 意愿结汇 改革 案例 

分 类 号：F830.31[经济管理—金融学]