上海自贸区分账核算业务的落地,既搭建了开放环境下金融服务实体经济的基础设施,也启动了有利于风险管理的新账户服务体系。分账核算制度下自由贸易账户内的货币资金总体遵循了可兑换原则。在国务院发布的《中国(上海)自由贸易试验区总体方案》中,对自贸区“深化金融领域的开放创新”主要提出了两项内容:一是要加快金融制度创新,二是要增强金融服务功能。中国人民银行发布的《关于金融支持中国(上海)自由贸易试验区建设的意见》第二部分则明确提出,要创新有利于风险管理的账户体系。分账核算管理下的自由贸易账 The establishment of the Shanghai FTA accounting and accounting business not only set up the infrastructure for the real economy of financial services in an open environment, but also started a new account service system that is conducive to risk management. Under the separate accounting system, the monetary funds in the free trade accounts generally follow the convertibility principle. In the “Overall Plan for the China (Shanghai) Pilot Free Trade Zone” promulgated by the State Council, two main points are put forward in the free trade zone: “Deepening the Opening up and Innovation in the Financial Field”: First, to speed up innovation in the financial system; second, to Enhance financial services capabilities. The second part of the Opinions on the Construction of a Financial Supportive China (Shanghai) Pilot Free Trade Zone released by the People’s Bank of China clearly states that it is necessary to innovate an account system that is conducive to risk management. The free trade account under the management of accounting