自1993年十四届三中全会提出资本项目可兑换以来,党的十八大和“十二五”规划均提出逐步实现人民币资本项目可兑换。近年来随着改革深入,有关资本项目可兑换的进程安排和立法也被提上议事议程。为此,本文综合经济合作与发展组织(Organization for Economic Co-operation and Development,简称OECD)和国际货币基金组织(International Monetary Fund,简称IMF)相关文件和成员国(地区)的做法,试对一些理论问题进 Since the Third Plenary Session of the 14th CPC Central Committee proposed the convertibility of capital account in 1993, the 18th National Congress of the Party and the “Twelfth Five-year Plan” proposed the gradual realization of the convertibility of RMB capital account. In recent years, with the deepening of the reform, the process arrangements and legislation on the convertibility of capital accounts have also been put on the agenda. To this end, the paper combines the relevant documents of the Organization for Economic Co-operation and Development (OECD) and the International Monetary Fund (IMF) and the practice of member countries (regions) Theoretical issues into