外资股票是我国股份公司发行，由境外投资者用外币购买的股票。该种股票的发行是我国企业引进外资的一个渠道，也是外汇管理机构资本项目外汇管理的一项重要内容。随着我国外资股票规模与品种的不断扩大，外汇管理在这方面的任务也日益加重。一、我国外资股票的发展１９９１年 Foreign-invested shares are stocks issued by Chinese stock companies and purchased by foreign investors in foreign currencies. The issuance of this kind of stock is a channel for Chinese enterprises to introduce foreign capital and is also an important part of the foreign exchange administration of the capital account of the foreign exchange administration. As the size and varieties of foreign-funded stocks in our country continue to expand, the tasks of foreign exchange administration in this regard have also become increasingly serious. First, the development of foreign investment in China in 1991