无工厂生产核算问题研究及其特征分析——基于2015—2023年中国海关统计数据  

Research on the Accounting Issues of Factoryless Goods Production and Their Characteristics——Based on China Customs Statistics 2015-2023

作　　者：杨仲山[1] 刘韶敏 Yang Zhongshan;Liu Shaomin(School of Statistics,Dongbei University of Finance and Economics)

机构地区：[1]东北财经大学统计学院

出　　处：《调研世界》2025年第2期3-16,共14页The World of Survey and Research

基　　金：国家社会科学基金重大项目“全球生产核算的理论、方法和中国实践研究”(20&ZD134)的资助。

摘　　要：无工厂生产(FGP)是全球生产的特殊类型,是2025年国民账户体系(SNA2025)草案中关于全球生产的重要议题之一。本文从理论和数据两个层面对FGP进行研究。首先,从理论层面探讨FGP的五个核算问题:核算范围、核算分类、与其他生产类型的区别、统计识别和核算方法。其次,从数据层面借鉴《全球生产测算指南》中将中国进料加工类比于中国作为加工商的FGP的思想,对进料加工和FGP在概念范围上的相似性进行分析。得到结论:中国进料加工贸易类型可视为中国作为承包商的FGP贸易类型。并利用2015—2023年中国海关统计的进料加工贸易数据代替中国作为加工商的FGP贸易数据,从贸易国家(地区)、注册省市和商品类型三个方面对中国参与FGP活动的特征进行分析。得到结论:中国作为加工商的FGP活动的委托商主要来自韩国、日本和美国;承包商主要分布在广东、江苏、上海等GDP总量较高的省(市);中国所参与的FGP活动的产品结构已经由之前的劳动密集型产品逐步转向资本和技术密集型产品。最后,给出完善中国FGP核算体系的建议,以期为我国FGP核算工作提供参考。Factoryless goods production(FGP)is a special type of global production and is one of the important topics on global production in the draft of the System of National Accounts 2025(SNA2025).This paper studies FGP from two aspects:theory and data.Firstly,this paper discusses five accounting issues of FGP from the theoretical level:accounting scope,accounting classification,differences from other production types,statistical identification and accounting methods.Secondly,from the data level,this paper draws on the idea that China’s processing with imported materials is compared with FGP as a processor in the Guide to Measuring Global Production,and analyzes the similarity between processing with imported materials and FGP in terms of conceptual scope.It is concluded that the type of China’s processing with imported materials can be regarded as the type of FGP in which China acts as a contractor.In addition,by using the processing with imported materials trade data collected by China Customs from 2015 to 2023 to represent the FGP trade data of China as a processor,this paper analyzes the characteristics of China’s participation in FGP activities from three aspects:trading countries,registered provinces and cities,and types of merchandise.It is concluded that the requestors of FGP in China as a processor are mainly from Korea,Japan and United States;the contractors are mainly distributed in Guangdong Province,Jiangsu Province,Shanghai and other provinces and municipalities with high total GDP;the product structure of FGP activities in which China participates has gradually shifted from labor-intensive products to capital-and technology-intensive products.Finally,this paper gives some suggestions to improve China’s FGP accounting system,in order to provide reference for China’s FGP accounting.

关 键 词：无工厂生产 核算问题 特征分析 

分 类 号：F222[经济管理—国民经济]