自2013年服务贸易外汇管理改革政策实施以来，受人民币兑美元汇率波动、国内经济增速放缓及美元加息预期等因素影响，服务贸易项下跨境资金流动出现暂时性失衡的局面，其对外汇局如何建立有效专项核查体系，疏导跨境资金流动异常，维护外汇收支均衡提出了挑战。为提高服务贸易专项核查的针对性和有效性，该文通过分析近年来全国服务贸易核查典型案例，以跨境资金流动异常专项核查为角度，归纳分析了分拆、关联交易、寻租空间、银行“展业原则”落实四个重点核查领域，就核查面临的行政管理合规与取证困难、强化监管与促进便利化、管理制度滞后于服务贸易业务等管理理念、人员转变方面难点，提出建立一体化监管拓展核查维度、建立预警机制加大查处力度、多渠道多措施促进核查人员转型、切实督导金融机构巩固改革成果等相关意见与建议。% Since 2013 service trade foreign exchange management reform policies implemented by the US dollar against the RMB exchange rate lfuctuations, the domestic economic slowdown and the dollar is expected to raise interest rates and other factors, cross-border trade in services under temporary liquidity imbalances which foreign exchange bureau on how to establish an effective special veriifcation system, to ease cross-border capital lfows exception, maintaining foreign exchange balance of payments challenges. The current trade in services management literature mainly in individual cases or policy-oriented analysis, there are substantive narrow coverage, policy analysis and practice detachment limitations. In order to improve the relevance and effectiveness of trade in services of special veriifcation, on the analysis of the business in recent years, the National Service Veriifcation typical case, in order to cross-border capital lfow abnormalities special veriifcation angle, inductive analysis of the spin-off, related party transactions, rent space, Bank "exhibition industry principle" to implement four key ifeld of veriifcation, it is veriifcation of administrative compliance and forensics dififculties encountered, and strengthen supervision and promote the facilitation, management system lags behind trade in services such as management philosophy, personnel change aspects of the difficulties, proposed the establishment of a body expand the verification of regulatory dimension, to establish an early warning mechanism to increase efforts to deal with multi-channel multi-measures to promote the transformation of inspectors to effectively supervise ifnancial institutions to consolidate the reform of comments and suggestions related ifndings.
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