外资企业生产出口过程中的贸易增加值构成研究——以生产要素的国别属性为视角

An Analysis on the Composition of Export Value Added of Foreign-funded Enterprises

为了分析外资企业出口增加值中属于中国的出口收益,本文在生产要素国别属性的层面对外资企业生产过程中形成的出口贸易增加值进行了分析,参考工业增加值的统计方法,将外资企业生产过程中形成的出口贸易增加值分解为固定资产折旧、劳动者报酬、生产税净额与营业盈余4个部分。数据测算发现,2003～2011年间外资企业出口贸易增加值占其出口量的比重仅为14.13%,其中属于中国出口收益的劳动者报酬量、生产税净值量占外资企业出口的平均比重为4.44%和0.59%。进一步构建面板模型计量检验外资企业出口对构成其贸易增加值中各组成部分增量的影响,结果表明,外资企业出口对其营业盈余的正影响大于对其劳动者报酬量的正影响。以上结论的得出将有助于厘清外资企业出口增加值中中国所获取的实际出口收益,同时也为国家贸易政策的制定及相关谈判提供相应的实证支持。

In order to analyze China's gains of trade in the Export Value Added of Foreign-funded Enterprises(EVAFE),this article focuses on the nationality of production factors,follows the conception of industrial value added defined by National Bureau of Statistics of China,then divides the EVAFE into four parts:fixed asset depreciation,workers compensation,net taxes on production and operating surplus.Data calculations found that EVAFE accounted for only 14.13% of export volume of foreign-funded enterprises,and workers compensation,net taxes on production accounted for 4.44% and 0.59% of EVAFE between 2003 and 2011.It investigates the impact of foreign-funded enterprises' export on the composition of EVAFE based on the panel data,the results show that the positive impact of foreign exports on its operating surplus is greater than that of it on workers compensation amount.The above conclusions will help to clarify actual China's gains of trade in EVAFE and also provide empirical support for national trade policy formulation and negotiations.