1991年1月起,我国实行以自负盈亏为中心的外贸体制改革,这是我国进一步改革和完善对外贸易体制的重大变革,是一个重大的历史性突破。这一重大变革将使外贸企业进一步完善自负盈亏的经营机制,促使外贸企业的经营管理形态由“出口创汇型”转向“创汇效益型”,从而推动外贸企业的功能、管理性质、管理方式等发生一系列的深刻变化。首先,企业功能转变。过去外贸企业的功能比较单一,主要是出口供货,只在生产与消费之间起中介作用。确切地说,它在国际市场营销渠道中主要承担国内中间商的职能。由于大部分外贸企业自身缺乏科研、生产、服务的功能,不可能进行产品的加工,更谈不上 Since January 1991, China has adopted a foreign trade system reform centered on self-financing, which is a major historic breakthrough for China’s further reform and improvement of its foreign trade system. This major change will enable foreign trade companies to further improve their own profit-and-loss operating mechanisms, and promote foreign trade enterprises to change their business management form from “export-oriented earning” to “earning-benchmarking-effectiveness,” thereby promoting the function, management nature, and management of foreign trade companies. A series of profound changes. First of all, the transformation of business functions. In the past, the functions of foreign trade companies were relatively single, mainly export supply, and only played an intermediary role between production and consumption. Specifically, it is mainly responsible for the functions of domestic middlemen in international marketing channels. Since most foreign trade companies themselves lack the functions of scientific research, production, and service, it is impossible to process products, let alone