跨境关联交易、外汇资金流动与外汇管理

Cross-border Affiliated Transaction,Foreign Exchange Capital Flow and Foreign Exchange Management

跨境关联交易是涉及境内外关联方之间转移资源或义务的交易活动,它与外汇资金的流动密切相关,对一国的外汇管理具有不可忽视的影响。特别是在当前我国国际收支持续大幅"双顺差"、外汇储备不断增加的形势下,更需要高度关注跨境关联交易的各种风险。

Cross-border affiliated transaction is a kind of trading activity that related resource and obligation transfer between affiliated parts in China and overseas, which is closely related with the foreign exchange capital flow. It is so important for foreign exchange management. We should give high attention on all kinds of risks in cross-border affiliated transaction especially in Chinese national situation at present.