中国特色自贸港离岸金融市场法律制度研究  

Research on the Legal Framework for Constructing Offshore Financial Markets in China's Characteristic Free Trade Ports

作　　者：刘云亮[1] 仲嘉辉 LIU Yun-liang;ZHONG Jia-hui(Law School of Hainan University)

机构地区：[1]海南大学法学院,海南海口570228

出　　处：《当代金融研究》2025年第3期68-81,共14页Journal of Contemporary Financial Research

基　　金：国家社会科学基金西部项目“自由贸易试验区(港)高水平制度型开放压力测试”(23XJY023)。

摘　　要：在全球化背景下,建立科学完备的离岸金融市场体制对于提升人民币国际化程度、增强我国在国际竞争中的金融竞争力具有十分重要的意义,中国特色自贸港离岸金融市场法律制度的构建则是其中的重要组成部分。通过回顾国内外各典型离岸金融中心发展的历史路径和监管体制创新经验,立足于离岸金融市场的国际性、虚拟性和非居民性等特殊法律属性,对于行之有效的监管制度体系在保障海南自贸港金融体系之稳定中的重要作用有了更加全面的认识。海南自贸港离岸金融中心发展建设的具体路径,可以考虑从制定促进离岸金融发展的税收政策、持续优化营商环境、建立健全离岸金融法律监管制度体系和发展人民币离岸金融市场等重点方向着手。离岸金融监管机制的健全以及适应离岸业务需求的账户体系的上线,对于推动海南自贸港离岸金融业务的健康发展具有重要意义。In the context of globalization,establishing a scientifically robust offshore financial market system is crucial for enhancing the internationalization of the Renminbi(RMB) and strengthening China's financial competitiveness on the global stage.A pivotal component of this effort is the construction of a legal framework for offshore financial markets within China's characteristic Free Trade Ports.By reviewing the historical development paths and regulatory innovations of typical offshore financial centers both domestically and internationally,this paper gains a comprehensive understanding of the importance of an effective regulatory system in ensuring the stability of Hainan Free Trade Port's financial system.This understanding is grounded in the unique legal attributes of offshore financial markets,including their internationality,virtuality,and non-residency characteristics.The specific pathways for developing the offshore financial center in Hainan Free Trade Port can focus on several key directions:formulating tax policies that promote offshore financial development,continuously optimizing the business environment,establishing and improving the legal and regulatory system for offshore finance,and advancing the RMB offshore financial market.The establishment of a sound offshore financial regulatory mechanism and the introduction of account systems tailored to offshore business needs are of significant importance for fostering the healthy development of offshore financial activities in Hainan Free Trade Port.

关 键 词：自贸港 离岸金融 离岸金融市场 自由贸易账户 

分 类 号：F832.5[经济管理—金融学]