随着贸易收付汇制度和资本项目管理制度改革的不断深入,我国外汇监管体制由过去单笔的、事前审批模式向总量的、事后监管模式转变。外汇检查也由审核留存资料的表面合规性逐步向关注交易基础的真实性、合法性过渡。通过审核行政审批环节留存资料的传统检查方式已不能适应新的形势。作为反 With the reform of trade collection and payment system and capital project management system, China’s foreign exchange supervision system has changed from a single prior approval mode to a total and ex-post supervision mode. Foreign exchange inspection is also the verification of the retained information on the surface of compliance gradually concerned about the transaction based on the authenticity of the transition. The traditional inspection methods of retaining information through examination and approval of administrative examination and approval have not been able to adapt to the new situation. As anti