我国外汇储备权属与性质之法律分析

本文基于法学的视角,对外汇储备的所有权归属和性质进行专业分析和论述。我国外汇储备所有权归属与储备形成机制紧密相连。我国外汇储备所有权应然意义上属于国有,实然意义上属于央行所有。在经济学视野下,外汇储备是铸币税;在会计学平台上,它是债权债务的复合体;在法学视野下,它兼具国家公产和国家私产的特征。

Legal Analysis of the Ownership and the Nature of China's Foreign Exchange Reserve

The article analyzes the ownership and the nature of China's foreign exchange reserve from legal perspective. China's foreign exchange reserve should be state-owned,while in fact it is possessed by central bank. In the view of economics,foreign exchange reserve is a kind of Seigniorage;in terms of accounting,foreign exchange reserve is the compound of claim and debt;in the sense of law,foreign exchange reserve is both state-owned public property and state-owned private property.