摘要
官方出口信用机构作为直接或间接地得到本国政府支持的政策性金融机构,在支持本国产品出口,促进本国企业海外投资、提供对外援助时,必须遵守世界贸易组织(WTO)的补贴规则,否则将会遭到起诉、被征收反补贴税等报复。本文通过分析世界贸易组织的补贴规则和巴西诉加拿大对支线飞机提供出口信贷和贷款担保的补贴案例,总结了判断官方出口信用机构整体上合法与否的标准以及判断某笔贷款是否构成禁止性补贴的标准,纠正了对官方出口信用机构的认识误区,并从如何适应有关补贴规则的角度,分析了我国官方出口信用机构可以采取的政策性金融支持模式,指出我国官方出口信用机构应合理利用WTO补贴规则和《关于官方支持的出口信贷准则的约定》(简称君子协定)等国际规则,规避可能的法律诉讼,完善我国的政策性金融支持,在贷款利率、贷款期限等方面增强我国企业的国际竞争力。
The Officially Supported Export Credit Agency must comply with the subsidy rule of WTO, so as to promote the export of domestic products and the development of international economic cooperation. This paper summarized the criteria to determine whether The Officially Supported Export Credit Agency violate the obligation of prohibited subsidies through analyzing Agreement on Subsidies and Countervailing Measures and the subsidy case, Canada—Export Credits and Loan Guarantees for Regional Aircraft, pointed out that China should make full use of WTO subsidy rules rationally in order to perfect the officially supported export credit, evade potential lawsuit and improve the competitiveness of China’s enterprises.
出处
《国际金融研究》
CSSCI
北大核心
2004年第6期45-50,共6页
Studies of International Finance