中国作为世界加工厂,在全球经济一体化的浪潮中实现了加工贸易的迅速发展,进出口总额占据了近总进出口额的一半,为社会主义经济的发展做出了突出贡献,但是,也正是基于加工贸易的迅速发展,致使虚假出口繁荣现象下不断引发贸易摩擦,因此,实现我国加工贸易的转型已成为当务之急。本文针对加工贸易企业关务管理关系展开了研究,为进一步强化对其的管理、推进转型进程提出可参考的意见。 As a world-wide processing factory, China has witnessed the rapid development of processing trade in the wave of global economic integration. The total volume of import and export accounted for nearly half of the total import and export volume, and made outstanding contributions to the development of the socialist economy. However, It is precisely because of the rapid development of processing trade that the trade frictions continue to be triggered under the phenomenon of the false export boom. Therefore, it has become a top priority to realize the transformation of the processing trade in our country. In this paper, we study on the customs management of processing trade enterprises, and put forward suggestions for further strengthening their management and promoting the transformation process.