浅析离岸金融与离岸账户、NRA账户

The Analysis of Offshore Finance and Offshore Accounts, Non-Resident Account

随着经济金融全球化、一体化的发展,以离岸账户、非居民机构账户为载体的离岸金融迅速发展。本文阐述了当前我国离岸金融的管理现状,分析了离岸账户和非居民机构账户存在的区别与联系,指出非居民机构账户可基本实现离岸账户的功能,提出了促进离岸金融规范有序发展的政策建议。

With the development of globalization and integration of economy and finance, the rapid development of offshore fi nance based on offshore accounts and Non-Resident accounts. This paper analyzes the current situation of the management of China＇s offshore fi nance, the difference and relationship between offshore accounts and Non-Resident accounts. And it is pointed out that the Non-Resident accounts can basically achieve offshore accounts of function. The author puts forward the policy suggestions to promote the orderly development of the offshore fi nance.