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加工贸易的出现和发展是战后全球范围内产品内公司内分工深化的结果。从理论层面看,比较优势理论、产业内贸易理论、公司内贸易理论等构成了加工贸易发展的理论基石。从实践层面看,综观欧美、港台等经济体的历史经验,加工贸易转型升级的核心在于内容,加工贸易由“进”到“出”的过程是必然规律,加工贸易升级主要依靠市场调节实现,政府宜选择正面鼓励为主的政策导向。
The emergence and development of processing trade is the result of the deepening division of labor within companies in products in the post-war world. From a theoretical perspective, comparative advantage theory, intra-industry trade theory and intra-firm trade theory form the theoretical foundation for the development of processing trade. From a practical perspective, we can see from the historical experience of the economies of Europe, the United States, Hong Kong and Taiwan that the core of the transformation and upgrading of processing trade lies in the content. The process of processing trade is a law of inequality from the importation to the export of processing trade. The upgrading of processing trade Depending on the market adjustment, the government should choose the policy orientation of positive encouragement.