經(jīng)海關(guān)統(tǒng)計(jì),2015年和2016年連續(xù)兩年,我國(guó)加工貿(mào)易進(jìn)出口均較大幅度下降,分別為10.6%和4.9%，而加工貿(mào)易占比我國(guó)貨物貿(mào)易進(jìn)出口總值超過(guò)30%。2016年1月印發(fā)《關(guān)于促進(jìn)加工貿(mào)易創(chuàng)新發(fā)展的若干意見(jiàn)》,其指出以產(chǎn)業(yè)分工深度調(diào)整和實(shí)施“中國(guó)制造2025”為契機(jī),立足我國(guó)國(guó)情,創(chuàng)新發(fā)展加工貿(mào)易；并且通過(guò)各種行政措施推動(dòng)加工貿(mào)易進(jìn)一步向價(jià)值鏈端躍升。

加工貿(mào)易是化分工深化的必然結(jié)果。隨著貿(mào)易與投資自由化的不斷推進(jìn)、IT技術(shù)突飛猛進(jìn)帶來(lái)跨國(guó)信息溝通成本的降低,跨國(guó)產(chǎn)業(yè)轉(zhuǎn)移成為數(shù)十年來(lái)經(jīng)濟(jì)化引人注目的現(xiàn)象。目前,加工貿(mào)易已成為貿(mào)易的主流,是化條件下我國(guó)參與分工的要途徑,是推進(jìn)工業(yè)化的一條新道路。同時(shí),加工貿(mào)易直接帶動(dòng)資源投入制造業(yè),形成強(qiáng)大的具有競(jìng)爭(zhēng)力的制造業(yè)能力；加工貿(mào)易促進(jìn)了我國(guó)的產(chǎn)業(yè)結(jié)構(gòu)升級(jí)。然而,我國(guó)加工貿(mào)易在生產(chǎn)價(jià)值鏈中仍處低端,國(guó)內(nèi)價(jià)值鏈有待延伸。［1］近年來(lái),國(guó)內(nèi)企業(yè)在工程領(lǐng)域獲得更多的境外工程項(xiàng)目訂,在國(guó)內(nèi)完成加工制造后再行出口。境外工程項(xiàng)目多為來(lái)料加工和進(jìn)料加工項(xiàng)目,屬于加工貿(mào)易的價(jià)值鏈端業(yè)務(wù)。故提國(guó)內(nèi)企業(yè)承攬境外工程的競(jìng)爭(zhēng)力對(duì)于我國(guó)制造業(yè)產(chǎn)業(yè)升級(jí)和推動(dòng)我國(guó)制造業(yè)逐步向價(jià)值鏈端提升具有顯著的積極作用。

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