首先分析了我国的保税区与世界上通行的自由贸易区的区别:然后讨论了厦门象屿保税区向自由港(自由贸易区)转换的必要性;接着分析了厦门象屿保税区在向自由港转换中所具备的六大优势;并结合厦门象屿保税区的现状和差距,提出了分两步走的转换过程;最后提出了实现这一过程相应的政策措施。 First of all, it analyzes the difference between China’s bonded area and the world’s free trade area. Then it discusses the necessity of converting the Xiamen Xiangyu Bonded Area to Free Port (free trade area); then analyzes the Xiamen Xiangyu Free Trade Zone in the transition to free port. The six major advantages; combined with the status quo and gaps in Xiamen Xiangyu Free Trade Zone, proposed a two-step transition process; and finally put forward the corresponding policy measures to achieve this process.