关税与贸易协定(简称关贸总协定)既是一个关于关税与贸易政策的多边国际协定,又是缔约方之间进行贸易谈判和调解贸易争端的场所。该组织成立于1948年我国是23个创始缔约国之一。至1992年12月为止,关贸总协定有正式缔约方105个,缔约方之间的贸易已占世界贸易的90％以上。关贸总协定同国际货币基金组织及世界银行一道被称为调节世界经贸关系的三大支持。虽然关贸总协定只是 The Tariff and Trade Agreement (GATT) is not only a multilateral international agreement on tariffs and trade policies, but also a place for parties to conduct trade negotiations and mediate trade disputes. The organization was founded in 1948 and our country is one of 23 founding states. As of December 1992, GATT has 105 formal parties and trade between the parties has accounted for more than 90% of world trade. The GATT, together with the International Monetary Fund and the World Bank, is called the three major support for regulating world economic and trade relations. Although GATT is only