People’s Bank of China (2014) The Rules for Implementation on Split Accounting Businesses of China (Shanghai) Pilot Free Trade Zone.
http://www.china-shftz.gov.cn/PublicInformation.aspx?GID=54ceb30e-f6ab-4daf-9fdd-d87fec9f5f2e&CID=953a259a-1544-4d72-be6a-264677089690&MenuType=1&navType=1

has been cited by the following article:

• TITLE: Cross-Border Investment and Financing Reforms in Shanghai Pilot Free Trade Zone

  AUTHORS: Jin Wang

  KEYWORDS: Cross-Border Investment and Financing, Split Accounting Management System, RMB Cross-Border Use, Capital Account Convertibility

  JOURNAL NAME: Journal of Financial Risk Management, Vol.5 No.2, June 23, 2016

  ABSTRACT: In the past three years, Shanghai Pilot Free Trade Zone has taken a series of reforms on cross-border investment and financing, including implementing filing system of cross-border investment and financing, establishing split accounting management system, promoting RMB cross-border use and improving the degree of capital account convertibility. These measures have greatly improved the legal environment of cross-border capital flows and practically respected the autonomy of enterprises.