跨境关联交易外汇管理问题研究工商管理专业论文.docxVIP

PAGE PAGE VI 跨境关联交易外汇管理问题研究 摘 要 经过改革开放 30 多年来的高速发展，我国已经成为世界第二大经济体，第一大外 汇储备国和最大债权国，丰硕的发展成果在增强国力、改善民居生活的同时，也被国 际热钱所垂涎。由于我国金融市场仍实行严格管制，外资不能直接投资我国资本市场， 跨境关联交易就成为国际热钱规避我国外汇管理政策、跨境摆布资金、冲击国内金融 市场、开展货币战争、攫取超额利益最有效的方式和手段。 跨境关联交易并不是现代社会的特有经济现象，它随着西方殖民资本在全球的扩 张而产生，在当今因跨国公司对世界经济的进一步强化控制而蓬勃发展，并呈现出规 模不断上升、形式日趋多样、操作方式更加复杂等特点。通过跨境关联交易跨境摆布 资金具有路径隐蔽、金额大、持续时间长等其他方式所不能比拟的优势。尤其当前我 国内外资在利率、汇率和投资市场收益等方面的严重不均衡，诱发我国跨境关联交易 增长迅速，并呈现出非理性的波动。 本文创新性地提出，非公允性跨境关联交易的快速增长，将是我国国民经济安全 和稳定的致命隐患，这是国际热钱冲击我国经济的“核武器”，并且目前这枚“核武器” 引爆的条件已经成熟。在此基础上，本文立足实务，通过对企业跨境关联交易理论和 行为的详细分析，探究现行外汇管理政策中存在的问题和疏漏，探寻如何建立有效的 监测体系、及时识别并查处非公允跨境关联交易行为的方法和手段，以提高外汇管理 的针对性和有效性，保护我国经济安全和改革发展成果。 关键词：外汇管理；关联交易；资金流动；风险控制 A Study of Foreign Exchange Questions Based Cross-border connected Transactions Abstract After the implementation of the policy of reform and opening up, the country has got 30 years of rapid development and become the second largest economy in the world. The china holds the largest foreign exchange reserve and now our country has got the greatest credit nation in the world. Along with the national strength and the improvement of peoples livelihood, the International risk investment also want to get profit. Because of the strictly fiscal control, the foreign capital could not invest in our capital market. Another way has been favoured by them—cross border connected transaction. Cross border connected transaction born in the aggress of the western colonial capital and got the great development belong with the Multi-National Corporation’s further strengthen control with the world economy. And now it is showing a rising scale, diversity form , more complex mode of operation , etc.. Through cross-border connected transactions, the cross-border capital can be more hidden and long duratio ,it’s amount can be more large. In particular, domestic and foreign interest rate, exchange rate , capital market profit and other aspects are all having serious imbalance in our country. These lead to the rapid growth of cross-border tran