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本文从会计核算视角,系统梳理了外贸方、受投资方、结售汇银行和中央银行外汇占款相关业务会计处理流程,在此基础上,分析外汇资金以及外汇占款人民币资金流向。文章通过数据分析,提示我国目前外汇占款对冲机制的不可持续性。由于存在三元悖论,我国外汇占款的急剧增加,已经极大影响了我国货币政策的自主性,并对国内货币市场和产品市场均衡形成巨大冲击。因此,要解决外汇占款问题,主要靶点不应是外汇占款本身,而是如何实现对冲机制创新。
In this paper, from the perspective of accounting, the paper systematically reviews the business accounting process of foreign trade, investors, foreign exchange sale and purchase banks and the central bank in foreign exchange. On the basis of this, it analyzes the foreign exchange funds and the flow of RMB funds in foreign exchange. The article through data analysis, suggesting that China’s current foreign exchange hedging mechanism unsustainable. Owing to the existence of a tripartite paradox, the sharp increase of foreign exchange reserves in China has greatly affected the autonomy of China’s monetary policy and has caused a huge impact on the balance between the domestic money market and the product market. Therefore, to solve the problem of foreign exchange payment, the main target should not be the foreign exchange itself, but how to achieve hedging mechanism innovation.