货币的自由兑换是经济全球化的必然趋势,通过多个国际条约,例如涉及成员国较多的《国际货币基金协定》中明确规定各成员国不得对货币经常项目下的可兑换做出限制,目前各国已经逐步实现了经常项目下的可兑换,但资本项目下的可兑换各国的开放水平各不相同。人民币在实现资本项目下可兑换的道路中面临着国际上基金协议修改举步维艰国内外汇管理法律以及制度不完善等问题,因此,着眼于我国外汇体制的改革,对人民币实现资本项目下可兑换做出路径选择以及提出相应法律对策,具有重要的研究价值。 The free exchange of money is an inevitable trend of economic globalization. Through a number of international treaties, for example, the International Monetary Fund (IMF) Agreement, which involves more member countries, stipulates that Member States should not restrict the convertibility under the currency current account. At present, all countries have gradually realized convertibility under the current account, but the openness of convertible countries under capital account varies from one country to another. Renminbi is faced with the difficulties of revising its fund agreements and the imperfect system of foreign exchange in the international exchange of capital account. Therefore, focusing on the reform of China’s foreign exchange system and making the convertibility under the RMB capital account The path selection and the corresponding legal countermeasures have important research value.