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。
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.
出处
《山西师大学报（社会科学版）》
北大核心
2005年第5期34-36,共3页
Journal of Shanxi Normal University(Social Science Edition)
关键词
境外投资
财政金融政策
投资风险
overseas investment
financial policy
investment risk
