考虑关税和补贴的跨国生产业务外包决策与优化  

Game and Optimization of Transnational Production Outsourcing Considering Tariff and Subsidy

作　　者：伏开放 陈志祥[2] Fu Kaifang;Chen Zhixiang(Research Center for Common Technological Policy and Management Innovation in Strategic Emerging Industries,Guangdong University of Finance,Guangzhou 510521,China;School of Business,Sun Yat-Sen University,Guangzhou 510275,China)

机构地区：[1]广东金融学院战略新兴产业共性技术政策与管理创新研究中心,广东广州510521 [2]中山大学管理学院,广东广州510275

出　　处：《科技管理研究》2021年第18期205-213,共9页Science and Technology Management Research

基　　金：国家自然科学基金项目“离岸外包环境下跨国生产资源配置与协同运作优化研究”(71772191);广东省自然科学基金项目“跨境电商国际采购提前期不确定下的运输-保税仓库存联合优化与协调研究”(20201910240000755);广州市哲学社会科学规划项目“经贸摩擦升级环境下跨国供应链弹性构建与协同优化研究”(2020GZGJ163)。

摘　　要：在随机需求下研究由一个境外集成制造商、一个国际运输服务提供商和一个供应商构成的跨国生产业务外包决策问题。考虑制造商所在国存在进口关税、供应商所在国存在补贴,定量分析制造成本、运输成本、关税成本和出口补贴对跨国生产业务外包决策的影响;依次建立三级独立主从决策模型和联盟主从决策模型,分析收益分享和成本分担对决策的影响。结果表明对于跨国生产业务外包决策与优化,当关税成本计算考虑运输费用和保险费用时,跨国生产业务难以实现协调;联盟博弈可以压缩博弈层级进而改善跨国供应链绩效;关税税率提升使各方利润和整体利润减少,削弱供应商的领导地位、加强制造商的地位;出口补贴增加可以提高各方利润及整体利润,加强供应商的领导地位、削弱制造商的地位;各方仅进行收益分享可以改善供应链利润,但仅进行关税或运输成本分担会恶化供应链利润。This paper studies the outsourcing decision-making problem of multinational production business composed of the overseas integrated manufacturer,the international transportation service provider and the supplier under random demand.Considering the existence of import tariffs in manufacturer’s country and subsidies in the supplier’s country,the paper quantitatively analyses the impact of manufacturing costs,transportation costs,tariff costs and export subsidies on the outsourcing decision of transnational production business;analyses the impact of income sharing and cost sharing on decision-making by establishing three-level independent master-slave decision-making model and alliance master-slave decision-making model.The results show that for the outsourcing decision and optimization of transnational production business,it is difficult to coordinate transnational production business when transportation cost and insurance cost are considered in tariff cost calculation;alliance game can reduce the game level and improve the performance of transnational supply chain;the increase of tariff rate reduces the profits of all parties and the overall profits,weakens the leading position of suppliers and strengthens the position of manufacturers;the increase of export subsidies can improve the profits of all parties and the overall profits,strengthens the leading position of suppliers and weakens the position of manufacturers;only revenue sharing can improve the profits of the supply chain,but only tariff or transportation cost sharing will worsen the profits of the supply chain.

关 键 词：跨国供应链 关税分担 出口补贴 博弈 

分 类 号：F270[经济管理—企业管理] F224[经济管理—国民经济]