【作者】 徐紫光；

【导师】 庄芮；

【作者基本信息】 对外经济贸易大学 ， 世界经济， 2014， 博士

【摘要】 改革开放30多年来，我国加工贸易迅猛发展，产业层次不断提升，每一次加工贸易飞跃式发展都对应着一次国际产业转移，加工贸易的发展实质上是我国承接国际产业转移的结果。我国加工贸易管理体系是伴随着加工贸易的快速发展而逐渐形成的，这一体系对加工贸易的健康发展发挥了非常重要的作用。随着加工贸易的快速发展，加工贸易管理体系的指导思想也从最初的出口创汇、缓解原材料紧张，逐步转向优化我国外贸发展结构，提高外贸发展效益，促进加工贸易转型升级，构建经济、资源、环境、社会的和谐、可持续发展。管理体系的建立和逐步完善，有利于实现我国加工贸易从单纯追求发展速度到速度质量并重的转变，也有利于我国更加有效地承接产业转移，从而实现对外贸易和国民经济的繁荣发展。然而，现行加工贸易管理体系在某些方面已经不适应加工贸易转型升级的新需求，对瞬息万变的外部环境反应相对滞后，这将在一定程度上阻碍加工贸易乃至我国对外贸易的健康快速发展。因此，我国在新一轮产业转移的大背景下如何调整加工贸易管理体系、推动加工贸易管理体系创新，是当前亟待解决的一个重要问题。目前，关于加工贸易管理体系的研究大多集中于海关监管的具体操作流程方面和贸易便利化措施方面，对加工贸易管理体系的系统研究尚不多见，将加工贸易管理体系置于产业转移背景下加以研究的文献更是凤毛麟角，这与加工贸易管理体系的重要地位是极不相符的。基于我国加工贸易发展的现实需要，通过对相关参考文献和政策文件的认真研读，结合加工贸易管理体系的自身特点，本文针对“产业转移背景下我国加工贸易管理体系创新”问题进行研究，试图将加工贸易管理体系置于全球产业转移的大背景下进行梳理和研究，找出不足，提出增量创新建议，以期为我国加工贸易管理实践提供有益的参考。论文分为七章：第一章，引言。概述选题背景、研究思路、研究方法、创新之处与不足，说明论文的研究对象、基本逻辑、主要内容和结构框架。第二章，产业转移与加工贸易发展的理论关系。本章是整篇论文的理论基础，通过对产品生命周期理论、国际生产折衷理论等与产业转移相关的国际直接投资理论进行综述，深入探讨世界范围内产业转移的内在原因，同时作为把握新一轮产业转移的依据，为调整我国加工贸易管理体系作支撑。通过对比较优势理论、要素禀赋理论等与加工贸易相关的国际贸易理论进行综述，阐明我国加工贸易产生、发展、转型升级的深层次原因，为后文探索我国加工贸易管理体系发展方向提供理论基础。在综述经典理论之后，本文对产业转移影响加工贸易的理论机制进行了推演，阐释了产业转移影响加工贸易的理论路径，这是论文重要的理论创新点之一。第三章，产业转移背景下我国加工贸易发展路径变迁。本章结合国际产业转移历程，将加工贸易在我国发展路径的变迁划分为三个阶段，即初步发展期、快速发展期和调整转型期。相应地，我国加工贸易管理体系也经历了从允许到鼓励再到强化管理的转变历程。本章结合国际经济形势的新变化，指出了新一轮产业转移的趋势和特点，进而明确了加工贸易转型升级的路径选择应将主要力量集中于构造国内价值链、引导加工贸易梯度转移、完善配套体系、引导内资企业升级和充分利用自贸区等方面。与之对应，加工贸易管理体系的创新也应在上述几个方向做出改进。第四章，我国加工贸易管理体系演变与企业匹配案例。这一部分阐述了加工贸易管理体系的形成背景，对其历史演变和设计理念进行了系统梳理，得出结论认为：我国加工贸易管理体系整体可划分为两个阶段，第一阶段是大力发展加工贸易，第二阶段以严格监管为基调，并以东莞创科公司的案例佐证了加工贸易企业与加工贸易管理体系演变的匹配性。本章对我国现有加工贸易的政策文件进行了系统、全面的分类整理，通过概括我国加工贸易政策体系的历史走向，从中提炼出政策体系所体现的我国加工贸易管理理念的转变；此外，本章对我国加工贸易业务管理模式进行了分类，并结合实际情况对现行管理模式进行了评述，指出其发展趋势，并初步提出其问题所在，为后文展开进一步论述打下基础。本章总结了我国加工贸易管理体系的三个特点：创造性形成区外保税模式、监管理念从预防走私向促进转型升级转变、带有宏观调控色彩。第五章，新一轮产业转移背景下我国加工贸易管理体系的局限性及创新空间。本章是论文的重点章节，首先指出我国加工贸易制度环境变化是由加工贸易企业和外部环境共同作用导致加工贸易管理体系的不断演进。随后明确指出了加工贸易政策存在的主要问题是：政策文件部分陈旧、缺乏系统性和政策效果不明显；加工贸易管理方式的主要问题是：审批失效、单耗问题和加工贸易部门联网问题；加工贸易管理机构的主要问题是：审批机构冗杂、政出多门和海关自由度过大。第六章，构建我国加工贸易新型管理体系的政策建议。本章是论文的核心章节，在前文充分论述的基础上，提出了我国加工贸易管理体系的创新建议，对前文提出的问题逐一予以回应和解决。本章第一部分尝试构建一个加工贸易转型升级的综合评价指标体系，为加工贸易转型升级提供量化考核的工具，根据考核结果制定相应的加工贸易管理体系，使管理体系的改进有的放矢，切实有效。第二部分针对加工贸易政策提出建议：一是完善政策文件体系，二是在加强宣传、分类指导等13个方面做好工作。第三部分阐述了提高加工贸易管理水平的关键问题，在完善准入标准、提高单耗管理水平、推进加工贸易联网等方面提出了建议。第七章，结论与思考。本章综合前文论述，简要提炼了论文的主要观点，同时结合作者多年从事加工贸易管理工作的实践，对我国加工贸易有关问题进行了探讨，提出自己的见解，并明确了下一步研究的主要方向。本文的重要创新在于构建了一个我国加工贸易转型升级的综合评价体系，相关研究有利于突破现有理论局限，为我国进一步完善加工贸易管理体系提供一定的理论基础，该体系主要用于量化评价我国加工贸易转型升级情况，有利于管理部门测评体系的科学化，也能为具体部门开展相关管理工作提供一个可操作的方法。不过，本文针对加工贸易管理体系提出的改进建议尚需实践检验，今后如有可能，作者将在下一阶段的研究中，重点开展企业调研，通过实际数据来印证综合指标体系的准确性和可操作性。更多还原

【Abstract】 During the past three decades of reform and opening policy, processing trade ofChina has experienced a rapid growth, as well as advancement of industrial level.Every great leap forward means an international industrial transfer, thus thedevelopment of processing trade essentially is the result that our country undertakesinternational industrial transfer. During this significant development, the managementsystem gradually formulates and progresses, guaranteeing the healthy development ofprocessing trade during the rapid growth. Once the goal of processing trade was togain foreign currency and procure certain raw materials. However, this has beenchanging, and now the guiding ideology is to optimize the structure of foreign trade, toenhance the efficiency, to promote transformation and upgrading strategy, and togenerate a harmonious, sustainable development in aspects of economy, resource,environment and society. The formulation and improvement of management systemfacilitate the processing trade from speed-orientation to both quality and quantityorientation, which enables our country to undertake the industrial transfer, and thenrealizes the prosperity of national economy and high growth in foreign trade. Therefore,in my opinion, there is a close relationship between processing trade managementsystem and global industrial transfer. However, such management could not satisfy theincreasing demand of processing trade upgrading in some aspects, nor respond quicklyenough to the dynamic trade environment, thus hindering the development of China’sprocessing trade. How to adjust the management system of processing trade, especiallyto enhance the system innovation, in the context of the next round industrial transfer, isone of the most important current issues to be solved, or at least, explored.Presently, the research in processing trade management system is limited, mostlyfocusing on specific operational procedure and trade facilitation measures in customssupervision. Very few researchers take processing trade management system as awhole to conduct research, not to mention a research to put it in the context industrialtransfer, which indeed cannot match up to the significant role of processing trade in national economy. Based on actual needs of processing trade in our country, the authorreviewed both relevant literature and policy documents, combined with the features ofprocessing trade management system, and conducted a research in “the managementsystem innovation of processing trade in the context of industrial transfer”, in order tomake theory contribution to the current one and make suggestions for real practices.The article includes seven chapters, and details are as follows.Chapter one is the introduction, briefly discussing the background, researchframework, method, contributions and drawbacks, so as to deliver the object, basiclogic, substance and overall picture.Chapter two discusses the theoretical relationship between industrial transfer andprocessing trade development, which is the theoretical foundation of the whole article.After reviewing product life circle theory, the eclectic theory of internationalproduction, and FDI related to industrial transfer, the article tries to figure out theinternal reasons for industrial transfer on world wide scale, meanwhile takes nextround of industrial transfer as the support to adjust China’s processing trademanagement system. Then through reviewing some classical theories in internationaltrade such as comparative advantage theory and factor endowment theory, the authorclarifies the further motives of the generation, development and transformation ofprocessing trade, building a solid theoretical foundation for following research. Whatone of the theoretical innovation relies on, are the deduction in theoretical mechanismof the effect industrial transfer does to processing trade, as well as illustration of thetheoretical route of industrial transfer and processing trade.The path change of China’s processing trade in the context of industrial transfer isdiscussed in Chapter three. Combining international industrial transfer process, theauthor divided the processing trade in China’s development path into three stages,namely the initial period, the developing period and the adjustment period. Similarly,the management system has experienced a changing process from permitting toencouraging, then to rigid managing. Considering the changing situation ininternational economy, this chapter explored the current tendency of next round ofindustrial transfer, then focused the strategic choice of processing trade transformationand upgrading on several aspects, including domestic value chain construction, regional transfer of processing trade, service system improvement, utilization of freetrade zone, etc. Accordingly, the management system innovations should makeprogresses.The evolution of processing trade management system and case study arediscussed in Chapter four. By reviewing the historical evolution and design concept,the article summaries the processing trade management system with two developingstages. In the first stage, processing trade is greatly encouraged, and the second, rigidsupervision is conducted. A case study of Dongguan Chuangke Corporation perfectlyfit the evolution process. Also in this chapter, through reviewing the policy documentsin history, the author summaries the evolution of management philosophy behind, aswell as the management model of processing trade operations. These lead to a criticalevaluation of the current policy, especially figuring out what is wrong. This chaptersummarizes the three characteristics of China’s processing trade management system.The limitations and innovation possibilities of processing trade managementsystem in the next round of industrial transfer is illuminated in Chapter five, which isthe core chapter in the whole article. The author first pointed out that the managementsystem is influenced by institutional environment. Then main problems in managementpractice are illuminated in three levels of policy, management approach, andinstitution.In Chapter six policy suggestions are proposed in order to rebuild China’sprocessing trade management system. Due to the problems in the former chapter, theauthor gives solutions to problems and makes suggestions for improvement. The firstpart of the chapter generates a comprehensive evaluation indicator system, as aneffective tool for quantitative assessment of processing trade transformation. Thesecond part gives suggestions in policy making; the first is to improve policydocument system, and the second to enhance public awareness. Suggestions inadvancing access criteria, uplifting management level, and promoting network systemof processing trade are clarified in the third part, which are the most important issuesto develop processing trade management.Chapter seven is the summary of the main points of the entire article, with theauthor’s own thinking on processing trade-related issues. Future research is also discussed in this chapter.An important innovative contribution of the article goes to the comprehensiveevaluation system of processing trade transformation and upgrading, which couldmake the assessment system more scientific, and provide an operable approach for realpractice. Thus, previous literature has been enriched, bringing a more substantialtheoretical foundation to further advance the processing trade management system.Future research will require more practical investigation, to enhance the accuracy andfeasibility of the comprehensive evaluation system.更多还原