一、引论随着当代产品加工流程及其价值链在全球范围展开,各个生产环节被布局在成本最低的国家,导致了产业内贸易的快速发展,使得加工贸易成为国际贸易的主流,为发展中国家参与国际分工带来历史性的机遇。所谓加工贸易,是外国的企业(通常是工业发达国家和新兴工业化国家或地区的企业)以投资的方式把某些生产能力转移到东道国或者利用东道国已有的生产能力为自己加工装配产品,然后运出东道国 I. INTRODUCTION With the contemporary product processing flow and its value chain spreading around the world, all the production processes are laid out in the countries with the lowest costs, leading to the rapid development of intra-industry trade, making the processing trade the mainstream of international trade, Chinese countries have taken a historic opportunity to participate in the international division of labor. The so-called processing trade, foreign enterprises (usually industrialized countries and newly industrialized countries or regions) to invest some production capacity to the host country or use the host country’s existing production capacity for processing their own assembly products, and then Shipped out of host country