对加工贸易实行银行保证金台帐制度的尝试薛晓星一、改革对加工贸易管理势在必行改革开放以来，为了扶持和促进对外贸易，国家对加工贸易（包括来料加工、进料加工、外资企业进行的加工贸易）制定了一系列优惠政策，其中最主要的优惠是规定加工出口产品所需原材料和零部件... An attempt to implement a banking guarantee account system for processing trade Xue Xiaoxing I. Reform of the management of processing trade is imperative Since reform and opening up, in order to support and promote foreign trade, the state has dealt with processing trade (including processing of incoming materials, processing of imported materials, and foreign-funded enterprises The processing trade carried out has formulated a series of preferential policies, the most important of which is the provision of raw materials and components required for the processing of export products...