加工贸易企业转型升级问题分析——以a电子厂为例-analysis on transformation and upgrading of processing trade enterprises - taking a electronics factory as an example.docxVIP

摘要关于加工贸易转型升级的相关问题，过往学者们多以一种宏观的视角去分析，最终落脚于宏观经济政策或对经济大势的评论。但是，具体到作为个体的加工贸易企业，许多相对宏观的结论却不具有足够的针对性。加工贸易转型升级是否也是相关企业所需要的？加工贸易企业在哪些方面需要进行转型升级？本文的研究目的就在于此，即通过案例研究去说明加工贸易转型升级也是企业所需要的，并最终给出一些具有针对性的转型升级对策或建议。论文第一部分介绍了案例背景和基本案情。案例背景包括来料加工企业简介、来料加工企业A电子厂及其利益相关方——B公司的基本情况介绍，主要是围绕A电子厂进行背景描述。基本案情是对A电子厂及B公司的情况做更加详细的介绍。论文第一部分是论文第二部分进行分析的数据基础。论文第二部分首先对加工贸易企业转型升级的相关理论进行了梳理，具体包括加工贸易转型升级的相关概念、理论基础、制约因素和途径等。然后，论文结合相关理论具体分析A电子厂的转型升级问题。在进行了以上梳理和分析后，论文提出针对A电子厂的转型升级对策或建议。最后，论文在结尾处对加工贸易企业转型升级的问题做了进一步的总结。加工贸易企业转型升级不是一个新鲜的话题，但对相关问题进行研究仍有着非常现实的意义。希望本文的研究对相关理论的发展有补充作用。关键词：加工贸易企业,转型升级,税负差异,利润分析IAbstractOntheissuesaboutprocessing-tradefirms’transformationandupgrading,inthe past,scholarsusuallyanalysisitinamacroperspectiveandeventuallydrawa conclusionofmacroeconomicpolicyormakecommentoneconomictrends.However, manyrelativelybroadconclusionsdoesnothaveenoughtargetedtothe processing-tradefirms.Whetherprocessing-tradefirmsneedtransformationand upgradingornot?Whichaspectsprocessing-tradefirms needtransformation and upgrading?Purposeofthispaperisthatthroughcasestudiestoillustrate processing-tradefirmsneedtransformationandupgrading,andeventuallygiveout sometargetedmeasuresorrecommendationsofprocessing-tradefirms’ transformation and upgrading.Firstpartofthisarticleintroducesthecase’sbackgroundandbasicinformation. Casebackgroundincludesintroductionofprocessingenterprises,Aelectronicfactory anditsassociatedcompany-Bcompany’sbasicsituation.Allthebackgroundis describedaroundAelectronicfactory.CasebasicinformationisusedtodescribeA electronicfactoryandBcompanyindetail.Forin-depthanalysisofthesecondpart, thefirst part prepared enough data and information.In the second part, this paper sorts outthe relatedtheories ofprocessingtrade enterprises’transformation and upgradingfirstly,which includetherelatedconcepts ofprocessingtrade’s transformation and upgrading, theoretical basis, restricting factors and path, and so on. Then,the paper userelevant theories to analysisA electronicfactory’s transformation and upgradingi