存券凭证（DepositoryReceipts，下面简称DRs），是由商业银行发行的一种可转让证书，通常代表一家非美国公司公开交易的股票和债券．无论是从它对国内公司或机构进行国际融资时所起的积极作用来看，还是从它对一国在拓展其国内金融市场，使之逐步向国际化发展对所产生的有效促 Depository Receipts (DRs), a negotiable certificate issued by a commercial bank, typically represent publicly traded stocks and bonds of a non-US corporation. Whether from the positive role it plays in international financing of domestic companies or institutions, or from its positive effect on the effective promotion of a country in expanding its domestic financial market and making it progressively internationalized