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主权财富基金(简称SWFs)是近年来兴起的跨国间新型投资形式。因其主权性、投资运作信息的不透明性,西方国家高度关注并采取相应的金融保护措施予以限制。因此,SWFs相对透明的信息披露法律规制有助于缓和母国与东道国之间的紧张对立。实践中,从各国国内立法到国际货币基金组织制定的信息披露规则等措施一定程度上减弱了SWFs的主权性色彩,促进了主权财富基金商业化运作,并有利于国际金融秩序的稳定。这对完善中投公司信息披露法律规制,争取良好的国际投资环境具有重要的借鉴意义。
The sovereign wealth funds (referred to as SWFs) are emerging cross-border new forms of investment in recent years. Due to its sovereignty and the opaqueness of investment operation information, western countries have paid close attention to and taken corresponding financial protection measures to restrict them. Therefore, the relatively transparent legal disclosure of SWFs helps to ease the tension between home and host countries. In practice, measures ranging from the domestic legislation of various countries to the rules of information disclosure formulated by the International Monetary Fund have weakened the sovereignty of SWFs to a certain extent, promoted the commercialization of sovereign wealth funds and helped the stability of the international financial order. This is an important reference for perfecting the legal regulation of information disclosure of China Investment Corporation and for seeking a favorable international investment environment.