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会计学专业 资本外逃现象探析

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I资本外逃现象探析摘 要在经济全球化的潮流化下,世界上基本每个国家的资本跨境流出与流入都会通过不同方式不停推动促进着世界经济的发展。然而,在这种资本的跨境流动过程中,却隐藏着资本外逃破坏经济。我国经济自从改革开放与加入 WTO 后便发展得如火如荼,而资本外逃的规模也是愈演愈烈。我国还处于社会主义初级阶段,市场经济体制也比较不完善成熟,针对这点本文通过结合国际经济学家对资本外逃的研究和国内针对国情的学者研究,详细分析了我国有关资本外逃的形成因素输出渠道、不良影响以及个人对其规模的一些数额测算(采用了国际上比较流行的直接法与间接法),最后还提出了一些较有建设性的有效控制资本外逃的意见希望可以减少其对我国经济发展带来的损失。面对这个挑战,必须先认清其本质才能有条不紊地处理好。关键词:资本外逃;成因;渠道;政策建议IIExploration and Analysis of Capital Flight in ChinaAbstractIn the tide of the globe economic, almost every country in the world will have cross-border capital outflow and inflow, which constantly promotes the development of the world economy through different ways. However, there is an illegal way to undermine the national economic harmony in the process of cross-border capital flow, which is capital flight. Capital flight is also unavoidable in China, which has become a major hidden danger of stable economic development. Since China's reform and opening up and accession to the world economic and Trade Organization, China's economy has developed like a raging fire and the scale of capital flight is also growing. Face with the challenge, we must recognize its essence before we can deal with it in an orderly way. China is still in the primary stage of socialism and the market economy system is relatively imperfect and mature by now. So this paper analyzes in detail the formation factors, export channels, adverse effects of capital flight in China as well as the amount calculation of the sca...

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会计学专业 资本外逃现象探析

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