从1994年1月1日起，国家对外汇管理体制作了重大的改革，其中最重要的一点就是实行人民币市场汇率制，并争取在本世纪末实现人民币在经常项目下的自由兑换，从而为我国经济走向世界，参与国际大循环迈出了坚实的一步。待转销汇兑损益的产生近十年来，由于多方面的原因，一直存 Starting from January 1, 1994, the state has made major reforms to its foreign exchange administration system. The most important point is that it will implement the RMB market exchange rate system and strive to achieve the RMB convertibility under the current account by the end of this century. As a result, With the economy going to the world and its participation in the global cycle, a solid step has been taken. Over the past decade, the gains and losses on exchange gains and losses have been kept for many reasons