作　　者： ;

机构地区： 暨南大学经济学院

出　　处： 《金融理论与实践》 2010年第10期67-69,共3页

摘　　要： 2009年以来,涉外企业"资产本币化,负债外币化"倾向明显,银行为企业提供的外汇贷款是企业实现这种财务安排的重要手段。随着自身外汇资源日益紧张,银行扩张外汇信用开始越来越多地依靠表外融资工具。在银行外汇项下表外融资金额及创新产品快速增加的同时,相关产品的合规性问题值得关注。本文以"海外代付"贸易融资及其衍生产品为例,深入剖析此类创新产品可能存在的问题。 Since 2009,Chinese enterprises have a tendency to hold the assets in local currency and have liabilities in foreign currency.Enterprises achieve their goals through the foreign exchange loans from banks.With their tight foreign exchange resources,banks rely more and more on off-balance-sheet financial instruments to expand their foreign exchange credit.While the amount and innovative products of bank off-balance-sheet financing increased rapidly,we should pay more attention to the compliance of bank＇s innovative products.Take the overseas payment and its derivatives for example,this article analyze possible problems of innovative products in-depth.

关 键 词： 商业银行 外汇管理 表外融资 创新 合规性

领　　域： [经济管理]