QDII(合格境内机构投资者)是在外汇管制下内地资本市场对外开放的权宜之计,以实现在资本项目未完全开放的情况下,国内投资者进行海外资本市场投资。目前实务中对于QDII在形式上并没有明确的会计主体规范,但笔者认为,遵从“实质重于形式”原则,QDII应该有会计主体规范可依。在目前,可以比照《证券投资基金会计核算办法》中“基金管理公司对所管理的基金应当以基金为会计核算主体,独立 QDII (Qualified Domestic Institutional Investors) is a stopgap measure for the opening up of the Mainland’s capital markets under the control of foreign exchange, so as to enable domestic investors to invest in overseas capital markets when the capital account is not fully liberalized. At present, there is no clear accounting standard for QDII in practice. However, in my opinion, QDII should follow the principle of ”substance is more important than form“. At present, we can refer to ”Securities Investment Fund Accounting Measures“ ”fund management company for the management of funds should be the fund as the main accounting entity, independent