境外加工贸易是实施“走出去”开放战略的重要方式 ,是扩大出口、促进产业结构调整、积极应对加入世贸组织挑战的直接体现。经过几年的实践 ,取得了一些成绩 ,但是仍存在一些制约因素 ,必须及时加以克服 ,以实现健康、快速发展。一、基本情况１９９９年２月 ,国家下发了鼓励企 Overseas processing trade is an important way to implement the “going out” strategy of opening up. It is a direct manifestation of the expansion of exports, the adjustment of industrial structure and the active response to the challenge of accession to the WTO. After several years of practice, some achievements have been made, but there are still some constraints that must be overcome in time to achieve sound and rapid development. First, the basic situation In February 1999, the state issued a encouraged enterprises