| 完善企业境外投资的财政金融政策支持体系 |
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| 引用本文： | 亢玲莉.完善企业境外投资的财政金融政策支持体系[J].山西师大学报,2005,32(5):34-36. |
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| 作者姓名： | 亢玲莉 |
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| 作者单位： | 西安邮电学院科技处 西安710061 |
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| 摘 要： | 随着经济全球化的发展,企业跨国投资的步伐愈来愈快。在跨国投资过程中,企业也会面临各种困难与风险。发达国家在企业跨国投资过程中,运用税收、信贷、保险等金融手段对境外投资给予促进和必要的制约,从而分散企业的经营风险。我国企业在跨国投资过程中,也应该借鉴国际经验,建立和完善企业境外投资的税收制度,加大企业信贷优惠政策扶持力度,完善企业境外投资保险制度、企业境外投资准备金制度、中小企业境外投资的融资政策等,以分散企业的经营风险。
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| 关 键 词： | 境外投资 财政金融政策 投资风险 |
| 文章编号： | 1001-5957(2005)05-0034-03 |
| 收稿时间： | 2005-06-04 |
| 修稿时间： | 2005年6月4日 |
The Supporting System of Financial Policy to Imporove Overseas Investments in Enterprises |
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| Kang LingLi.The Supporting System of Financial Policy to Imporove Overseas Investments in Enterprises[J].Journal of Shanxi Teachers University,2005,32(5):34-36. |
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| Authors: | Kang LingLi |
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| Abstract: | With the development of economic globalization, the pace of international investment in enterprises has been accelerating. In the course of international investment, enterprises will meet with various difficulties and risks. Developed countries employed such financial means as taxes, loans and insurances to control the international investment so as to scatter the managing risks. Enterprises in our country should refer to the international experience so as to establish and improve the tax systems, to enlarge the loan-supporting degree and regulate various insurance and funding systems. |
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| Keywords: | overseas investment financial policy investment risk |
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