ODI银行审核实务浅析

A brief analysis on banks＇ auditing practice on overseas direct investment

近年来，我国对外直接投资（ODI）快速增长，这是我国经济转型发展的必然结果，但不可忽视的是，ODI快速发展的背后也存在诸多值得关注的风险点。该文从银行审核角度切入，以具体实例着手，浅析《银行外汇业务展业原则之〈境外直接投资外汇业务展业规范〉》在银行实务审核中的运用。

In recent years, China＇s overseas direct investment （ODI） has been growing rapidly, which is the result of the development and transformation of China＇s economy. However, it needs to be noticed that there has been risks behind the rapid development of ODI. The essay gives a brief analysis on the application of the Code of Conduct on Commercial Bank＇s Foreign Exchange Businesses：FX Businesses on ODI in banks＇ auditing practices with specific examples.