完善境内企业境外间接上市外汇管理

Improve FX management in domestic enterprises＇ offshore indirect listing

境内企业境外间接上市融资已成为利用外资的新方式。该文通过对境内企业境外间接上市特点和动因的分析，阐述了其给外汇监管带来的影响，并提出了进一步完善境内企业境外间接上市外汇管理的建议。

Domestic enterprises＇ fund raising through offshore indirect listing has become a new way for utilizing foreign capital. By analyzing the features and causes for this new channel, this paper focusses on its impact on FX supervision, and puts forward suggestions on how to further improve FX administration in domestic enterprises＇ offshore indirect listing.