中文摘要：

随着国际金融方面改革的深入，我国资本项目开放不断地面临新的环境和形势，汇率政策的变动就是其中之一。以更具弹性的浮动汇率制度为背景，分析其他国家在浮动汇率制度下开放资本项目的经验，总结出开放的条件和步骤的一般规律，并进一步得出对我国现实的政策启示，将有助于我国在今后的改革中有针对性地防范风险，也有助于我国稳步实现资本项目下的完全可兑换。

英文摘要：

With the further reform of China＇s international finance, the capital account liberalization of China faces a new environment, among which is the alteration of exchange policy. The analyses of the capital account liberalization experience of other countries under more flexible floating rate show us the generalities of the liberalization＇s condition and its process. Furthermore, the policy revelation we got from these analyses will not only serve our following reforms in the fields of preventing risks pertinently, hut help to the steadily complete liberalization of China＇s capital account.