【摘 要】
：
DR(Depository Receipt)中文称为存托凭证,是指在一国证券市场上流通的代表外国公司股票债券的可转让凭证。姜波克在《中国存托凭证CDR与人民币资本帐户可兑换关系探讨》一文
【机 构】
：
厦门大学经济学院 厦门,361005
论文部分内容阅读
DR(Depository Receipt)中文称为存托凭证,是指在一国证券市场上流通的代表外国公司股票债券的可转让凭证。姜波克在《中国存托凭证CDR与人民币资本帐户可兑换关系探讨》一文中,将公司发行DR的原因归纳为筹集资金和商业运作两个主要方面,并指出其具体目的是:(1)
DR (Depository Receipt) The Chinese called depositary receipts refer to the negotiable certificates of foreign bonds issued by a securities market in a country. In his article “Discussion on the Relationship between the CDR of China Depositary Receipts and the Convertibility of RMB Capital Account,” Jiang Boke summarized the reasons for the issuance of DR by the Company as two main aspects of raising funds and commercial operations. He pointed out that the specific objectives are as follows: (1)
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