透视经济金融全球化背景下日益膨胀的跨境关联交易

By setting up a system that monitors and analyzes cross-border affiliated transactions, this paper selects 399 sample enterprises in a single province of China for data of cross-border affiliated transactions in the first half of 2007 and analyzes

文章通过建立跨境关联交易监测分析制度,从2007年上半年某省399家样本企业跨境关联交易监测分析人手,分析跨境关联交易的基本特点及发展趋势,指出日益膨胀的跨境关联交易给国际收支平衡、税收、货币政策及外汇政策等所带来的负面影响,提出改进和完善跨境关联交易监管的政策法规建议。

By setting up a system that monitors and analyzes cross-border affiliated transactions, this paper selects 399 sample enterprises in a single province of China for data of cross-border affiliated transactions in the first half of 2007 and analyzes the fundamental features and developing trends of cross-border affiliated transactions. According to this paper, the mounting cross-border affiliated transactions have exerted a negative impact on BOP, taxation, monetary policy and FX policy, therefore, recommendations are offered for improving policies and laws and regulations for supervision on cross-border affiliated transactions.