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1997年7月1日,中国恢复对香港行使主权,并成立香港特别行政区。在过去的几十年间,香港在大陆与台湾的经济交往中扮演着中介的作用。为了避开岛内的限制,一些台湾公司通过在香港注册公司完成在大陆的投资,或者通过香港与大陆进行转口贸易。目前,“在香港投资的台商多达三、四千家,金额遥数十亿美元,其中百分之九十以上的投资者是以香港作为转进基地,而绝大部分又是投向祖国大陆的。”为了适应工业、贸易商家的需要,第一、华南、彰银、台银和中国信托等银行和金融公司亦在香港设立办事处和分行。这些事实说明,在大陆和台湾暂时无法就祖国的统一达成共识的情况下,香港仍将起到海峡两岸中介的作用。这种情势在97政权回归后只会加强而不会削弱。本文旨在探讨,在一国两制和世界贸易组织的框架下,港台间的互助关系。
On July 1, 1997, China resumed its exercise of sovereignty over Hong Kong and established the Hong Kong Special Administrative Region. In the past few decades, Hong Kong has played an intermediary role in the economic exchanges between the mainland and Taiwan. In order to circumvent restrictions on the island, some Taiwanese companies have completed investment in the mainland by registering companies in Hong Kong, or through Hong Kong and mainland China. At present, there are as many as three or four thousand Taiwanese companies investing in Hong Kong, and the amount is far from billions of dollars. Among them, more than 90% of the investors use Hong Kong as their base of transfer, and most of them are investing in The mainland of the motherland.”In order to meet the needs of industry and trade merchants, first, banks and financial companies such as South China, Changyin, Taiwan Silver and China Trust also set up offices and branches in Hong Kong. These facts show that Hong Kong will continue to play an intermediary role across the Taiwan Strait when the mainland and Taiwan cannot reach a consensus on the unification of the motherland. This situation will only strengthen after the return of the 97 regime and will not weaken it. This article aims to explore the relationship between Hong Kong and Taiwan under the framework of one country, two systems and the World Trade Organization.