本文選題：分賬核算體系 + 自由貿(mào)易賬戶��； 參考：《華東政法大學(xué)》2015年碩士論文

【摘要】：中國(上海)自由貿(mào)易試驗區(qū)是黨中央在新形勢下推進改革開放的重大舉措,是深化改革,完善政府職能轉(zhuǎn)變的試驗區(qū),即行政精簡化的試驗區(qū);是適應(yīng)全球經(jīng)濟形勢變化,營造國內(nèi)外投資者平等競爭市場環(huán)境的試驗區(qū),即金融國際化的試驗區(qū);是積累可復(fù)制、可推廣經(jīng)驗的試驗區(qū),是投資貿(mào)易自由化的試驗區(qū)。秉持“先行先試、風(fēng)險可控、分步推進、逐步完善”的發(fā)展原則,以及“一線”放開、宏觀審慎管理,“二線”管住、有限滲透的創(chuàng)新監(jiān)管服務(wù)模式,中國人民銀行在其《關(guān)于金融支持中國(上海)自由貿(mào)易試驗區(qū)建設(shè)的意見》中創(chuàng)新性地設(shè)立分賬核算體系,將其作為推行各項金融舉措的載體,隨著《中國(上海)自由貿(mào)易試驗區(qū)分賬核算業(yè)務(wù)實施細則》與《中國(上海)自由貿(mào)易試驗區(qū)分賬核算業(yè)務(wù)風(fēng)險審慎管理細則》的出臺,分賬核算業(yè)務(wù)終于進入實踐操作階段。分賬核算體系指的是建立獨立的資金賬戶管理體系,制定自由貿(mào)易賬戶分賬核算操作流程,從開戶到資金劃撥,統(tǒng)一各環(huán)節(jié)之賬務(wù)處理,確保自由貿(mào)易賬戶的賬務(wù)體系能夠完整、真實地反映自由貿(mào)易賬戶的資金運作情況,防范風(fēng)險。上海自貿(mào)區(qū)特殊分賬核算體系的設(shè)立,是自貿(mào)區(qū)金融改革之關(guān)鍵內(nèi)容,是探索投融資匯兌便利、擴大金融市場開放以及防范金融風(fēng)險的重要制度安排。分賬核算體系下開立自由貿(mào)易賬戶是與各項自貿(mào)區(qū)政策聯(lián)系在一起的,是一項系統(tǒng)性工程。此一賬戶制度將分賬核算體系下開立的自由貿(mào)易賬戶與境外賬戶、區(qū)外境內(nèi)賬戶分離開來,分賬核算,保證自貿(mào)區(qū)內(nèi)與境外資金流動自由,但對區(qū)內(nèi)與境內(nèi)的資金流動加以滲透限制,在離岸金融市場發(fā)展上創(chuàng)新性地采用分離滲透模式,實現(xiàn)雙向互通與有限滲透。該體系是上海自貿(mào)區(qū)人民幣跨境使用、利率市場化、人民幣資本項目自由兌換1、人民幣雙向資金池等業(yè)務(wù)得以落地之基礎(chǔ)與實踐載體,是上海自貿(mào)區(qū)金融創(chuàng)新最為核心的舉措,是根據(jù)上海自貿(mào)區(qū)實體經(jīng)濟發(fā)展需求,為防范風(fēng)險而設(shè)立的特殊的賬戶核算體系。本文旨在對設(shè)立分賬核算體系這一金融改革創(chuàng)新舉措進行法律界定,歸納其“分賬核算、標(biāo)識分設(shè);離岸自由,雙向互通;區(qū)內(nèi)外(境內(nèi))有限滲透”之特征,明確其“標(biāo)識分設(shè)、分賬核算、獨立出表、專項報告、自求平衡”之運作原理的基礎(chǔ)上,探討其具備之現(xiàn)實價值,即該體系是推進自貿(mào)區(qū)金融創(chuàng)新業(yè)務(wù)落地之基礎(chǔ)載體,通過形成電子圍網(wǎng)式金融環(huán)境,強化風(fēng)險控制,有效助力自貿(mào)區(qū)金融機構(gòu)離岸、在岸、自貿(mào)區(qū)業(yè)務(wù)“三位一體”協(xié)調(diào)發(fā)展,具有重要的實踐價值。分賬核算業(yè)務(wù)的開展為自貿(mào)區(qū)企業(yè)開展跨境業(yè)務(wù)提供了極大便利,借助FT賬戶,國內(nèi)企業(yè)逐漸擺脫傳統(tǒng)的外匯管制、人民幣跨境使用及境內(nèi)外資金池資金流通等限制,靈活利用境內(nèi)外市場的不同優(yōu)勢,采用最合適的融資方案以滿足業(yè)務(wù)發(fā)展需求。瑞墾跨境并購案、外高橋集團跨境融資案、德爾福中國資金管理案均說明了分賬核算體系為企業(yè)發(fā)展境外市場業(yè)務(wù)、跨境投融資匯兌及滿足實體經(jīng)濟所需的貿(mào)易結(jié)算開辟了通道,提供了有效路徑。此外,筆者創(chuàng)新性地對分賬核算體系實際操作過程中遇到的人民幣自由兌換業(yè)務(wù)范圍不明確、滲透型通道資金流通業(yè)務(wù)范圍界定不明、區(qū)內(nèi)個人居民參與資本市場活動程度低、分賬核算體系的推廣價值存在質(zhì)疑等問題加以梳理;對分賬核算體系存在之資本項目放開引發(fā)的熱錢風(fēng)險、洗錢及恐怖融資風(fēng)險、以“構(gòu)造貿(mào)易”為掩護的資金套利等風(fēng)險加以歸納,提出嚴(yán)格規(guī)范賬戶的開立和適用管理,強化并細化多元主體監(jiān)管,實現(xiàn)區(qū)內(nèi)外多元主體同步有效監(jiān)管,建立互通有無的國際協(xié)調(diào)機制,反洗錢、反恐怖融資,著手構(gòu)建分賬核算相關(guān)法律體系等風(fēng)險應(yīng)對建議,并對其發(fā)展前景做出展望,以期能夠促進分賬核算體系切實發(fā)揮該制度促進投資貿(mào)易自由化、便利跨境投融資匯兌及風(fēng)險可控等價值。
[Abstract]:China (Shanghai) free trade test area is a major measure for the Party Central Committee to promote reform and opening up under the new situation. It is the experimental area of deepening the reform and perfecting the transformation of the government functions, that is, the experimental area of the simplified administration. It is an experimental area to adapt to the changes of the global economic situation and create a flat competitive market environment for domestic and foreign investors, that is, the test of financial internationalization. It is an experimental area that accumulates and can be replicated and can be popularized. It is an experimental area for the liberalization of investment and trade. It holds the development principle of "first trial, risk controllable, step by step, and gradually perfected", and "first line", macro Prudential Management, "second line", limited penetration of innovative regulatory services, and the people's Bank of China in its In the opinion of financial support for China (Shanghai) free trade test area construction, it is innovative to set up a system of accounts accounting as the carrier for the implementation of various financial measures, with the Prudential prudence with the detailed rules for the implementation of the separate accounts accounting business of the China (Shanghai) free trade test and the free trade test in China (Shanghai). The account accounting system refers to the establishment of an independent financial account management system, the establishment of a free trade account management system, the operation process of the free trade account, the allocation of funds from the open account to the funds, and the unification of the accounts of various links to ensure the integrity of the account system of the free trade account. The establishment of the special account system in the Shanghai free trade area is the key part of the financial reform in the free trade area. It is an important system for exploring investment and financing exchange convenience, expanding the opening of the financial market and preventing financial risks. The free trade account is opened under the account accounting system. It is a systematic project linked with the policies of the various free trade zones. This account system will separate the free trade accounts from the overseas accounts, the accounts outside the region, and separate accounts from the outside accounts, and ensure the flow of funds within the free trade area and abroad, but to infiltrate the flow of funds within and within the territory. In the development of offshore financial market, the separation infiltration model is innovatively adopted to achieve two-way interoperability and limited penetration. This system is the Shanghai free trade area, the RMB cross-border use, the interest rate market, the RMB capital account free exchange of 1, the RMB two-way capital pool and other businesses to be ground and Practice carrier, is the Shanghai Free Trade Zone gold The most important measure of financial innovation is the special account accounting system set up in accordance with the development demand of the real economy in the Shanghai free trade area. This paper aims to define the financial reform and innovation measures of the establishment of the accounts accounting system, and sum up its "ledger accounting, identification division, offshore freedom, two-way interoperability; and the region and abroad." On the basis of the operating principle of "identification division, ledger accounting, independent statement, special report, and self balancing", the practical value of the limited penetration is discussed. The system is the basic carrier to advance the financial innovation business in the free trade area, and strengthen the risk control through the formation of the electronic Seine financial environment. The "Trinity" of the effective FTA financial institutions has an important practical value for the development of the "Trinity" in the bank and the free trade area, which provides great convenience for the business of the free trade zone to carry out cross-border business. With the help of the FT account, domestic enterprises gradually get rid of the traditional foreign exchange control, the cross-border use of RMB and the territory of China Foreign capital pool funds circulation and other restrictions, flexible use of the different advantages of domestic and foreign markets, the use of the most appropriate financing plans to meet the needs of business development. Remittance and meeting the trade settlement required by the real economy opened up a channel and provided an effective path. In addition, the author is not clear about the scope of RMB free exchange business encountered in the actual operation of the accounting system, the scope bound of the permeable channel funds circulation business is unknown, and the individual residents in the region participate in the capital market activities. Low degree, the extension value of the ledger accounting system is questioned, and other problems are combed. The risk of hot money, money laundering and terrorist financing caused by the release of capital account in the account accounting system, and the risk of capital arbitrage, such as "structural trade" as the cover, are summed up, and the opening and application of strict standard accounts are proposed and strengthened. And refine the multi subject supervision, realize the synchronization and effective supervision of multiple subjects inside and outside the region, establish the international coordination mechanism of mutual benefit, anti money laundering, anti terrorist financing, and set about building the relevant legal system of ledger accounting, and look forward to its development prospect so as to promote the system to promote the system to promote the system to promote the system. We should invest in trade liberalization, facilitate cross border investment and financing and risk control.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.28

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本文編號：1822803