全球存托凭证（英语：Global depository receipt，GDR），又称预托证券，国际存托存证（International depository receipt，IDR），乃是由股票发行公司委托国外投资银行在国外证券市场发行的对应其股票的一种证券。投资人持有存托凭证就好比间接持有股票，只不过投资银行担任中介者的角色。当发行公司发放股利时，投资银行会依存托凭证投资人持有凭证的比例，将股利转换为外币后分配给投资人。存托凭证依其背后表彰证券来源的不同，概可分为旧股提拨及新股发行两种形式。

A global depository receipt (GDR), also known as international depository receipt (IDR), is a certificate issued by a depository bank, which purchases shares of foreign companies and deposits it on the account. They are the global equivalent of the original American depository receipts (ADR) on which they are based. GDRs represent ownership of an underlying number of shares of a foreign company and are commonly used to invest in companies from developing or emerging markets by investors in developed markets.