在zai國guo際ji金jin融rong危wei機ji蔓man延yan，世shi界jie經jing濟ji形xing勢shi複fu雜za多duo變bian的de環huan境jing下xia
，各ge國guo正zheng致zhi力li於yu通tong過guo調tiao整zheng產chan業ye結jie構gou，應ying對dui金jin融rong危wei機ji的de挑tiao戰zhan，恢hui複fu經jing濟ji增zeng長chang的de動dong力li。與yu此ci同tong時shi
，中zhong國guo也ye正zheng通tong過guo積ji極ji的de製zhi度du創chuang新xin優you化hua產chan業ye結jie構gou與yu布bu局ju，擺bai脫tuo金jin融rong危wei機ji的de束shu縛fu，保bao持chi經jing濟ji持chi續xu、健康和快速發展。2009nianzhongyangjingjigongzuohuiyitebiezhichuyaocongzhiduanpairushou
，yinshilidaoyindaoguojichanyeyouxudixiangbenguozhuanyi
，yishirangwomenchongfenliyongjinrongweijiyinzhidequanqiuchanyejiegoutiaozhengheguojifengongzhongzudelishiqiji
，xiyinkejihanlianghechanpinfujiazhigaodexiandaixianjinchanyehegaoduanshengchanhuanjiexiangbenguozhuanyi
，tuidongwoguochanyejiegoudeyouhuayushengji。yindaoguojichanyezhuanyidelishijiyu

　　國guo際ji金jin融rong危wei機ji的de爆bao發fa導dao致zhi了le全quan球qiu經jing濟ji的de衰shuai退tui
，促cu使shi世shi界jie各ge國guo設she計ji有you效xiao的de製zhi度du安an排pai調tiao整zheng產chan業ye結jie構gou，以yi作zuo為wei應ying對dui金jin融rong危wei機ji的de主zhu要yao手shou段duan，這zhe使shi得de金jin融rong危wei機ji有you可ke能neng為wei中zhong國guo引yin導dao和he承cheng接jie國guo際ji產chan業ye轉zhuan移yi創chuang造zao了le一yi次ci難nan得de的de曆li史shi機ji遇yu。

　　一方麵
，金融危機為中國引導國際產業轉移創造了客觀的曆史機遇。從全球維度來看

，雖然隨著世界經濟一體化的深入發展
，資本
、jishuhelaodonglidengshengchanyaosuzaishichangjizhidezuoyongxiaquanqiuliudongyuzuhepeizhi，cuicuzheyiguohuodiquneibudechanyexiangjuyoubijiaoyoushidediquzhuanyi

，danshi，youyufadaguojiabifazhanzhongguojiabiaoxianchujiaogaodejingjifazhanshuipinghejiaoqiangdekejililiang
，shidetamenzaishijiefengongtixiheliyifenpeigejuzhongzhanjuzhudaodiwei。tamenjiangziyuanxiaohaohehuanjingwuranshuipinggao、技ji術shu含han量liang和he產chan品pin附fu加jia值zhi低di的de產chan業ye向xiang發fa展zhan中zhong國guo家jia和he不bu發fa達da國guo家jia轉zhuan移yi
，以yi騰teng出chu地di域yu空kong間jian發fa展zhan科ke技ji含han量liang和he產chan品pin附fu加jia值zhi高gao的de先xian進jin產chan業ye和he生sheng產chan環huan節jie，以yi維wei持chi自zi身shen在zai產chan業ye價jia值zhi鏈lian高gao端duan的de優you勢shi地di位wei。然ran而er，由you於yu處chu於yu產chan業ye價jia值zhi鏈lian高gao端duan的de生sheng產chan環huan節jie和he先xian進jin產chan業ye多duo是shi資zi本ben與yu技ji術shu密mi集ji型xing的de非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye
，國guo際ji金jin融rong危wei機ji的de爆bao發fa使shi得de金jin融rong資zi本ben斷duan裂lie，導dao致zhi非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye缺que乏fa金jin融rong資zi本ben的de支zhi撐cheng

，因yin而er
，金jin融rong危wei機ji強qiang烈lie地di衝chong擊ji了le發fa達da國guo家jia內nei部bu不bu合he理li的de剛gang性xing產chan業ye結jie構gou
，必bi然ran促cu使shi它ta們men重zhong新xin協xie調tiao非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye與yu實shi物wu生sheng產chan環huan節jie和he產chan業ye的de相xiang對dui比bi重zhong，將jiang一yi部bu分fen處chu於yu產chan業ye價jia值zhi鏈lian高gao端duan的de生sheng產chan環huan節jie和he資zi本ben與yu技ji術shu密mi集ji型xing的de先xian進jin產chan業ye向xiang海hai外wai轉zhuan移yi
，由you此ci可ke能neng形xing成cheng國guo際ji產chan業ye轉zhuan移yi的de新xin浪lang潮chao。

　　另ling一yi方fang麵mian
，金jin融rong危wei機ji為wei中zhong國guo引yin導dao國guo際ji產chan業ye轉zhuan移yi創chuang造zao了le主zhu觀guan的de曆li史shi機ji遇yu。改gai革ge開kai放fang三san十shi多duo年nian的de曆li史shi經jing驗yan表biao明ming，中zhong國guo成cheng功gong的de製zhi度du轉zhuan型xing有you效xiao地di促cu進jin了le經jing濟ji結jie構gou的de優you化hua和he經jing濟ji增zeng長chang方fang式shi的de轉zhuan變bian
，產chan生sheng了le“經濟增長奇跡”
，jidadisuoxiaoleyufadaguojiadejingjifazhanchaju。jishiguojijinrongweijixijuanquanqiu

，zhishishijiegeguojingjixiahua，zhongguosuiranyewuyiliwaidibunengxingmian，raner，zhengdangshijiegeguozhiliyuxunzhaojinrongweijideyingduizhiceshi
，zhongguopingjieduiwaikaifangsanshiduoniansuojileidewuzhijichuhejishiyouxiaodezhiduanpai，lvxianzouchulejinrongweijideyinmai
，shidefadaguojiadekuaguogongsizaimianlinbentushengchanyujingyinghuanjingehuashi
，zhongxinshenshizhongguodeshengchanchengbenhejiaoyichengbenyoushisuodailaideshengchanhejingyinghuanjingdegaishan。cishi，zhongguoyoukenengyikaozhiduzhuanxingsuoleijidejingyan，jinyibutiaozhengzhengcehechuangxinzhidu
，chuangzaochanyeshengjidexinhuanjing，zhudongyindaohechengjieguojixianjinchanyezhuanyi，bingzaibenguopeiyuwanzhengdechanyejiazhilian
，youhuachanyedekongjianbuju，tuidongchanyejiegoushengji。yindaoguojichanyezhuanyidezhiduchuangxin

　　中zhong國guo作zuo為wei正zheng處chu於yu工gong業ye化hua進jin程cheng中zhong的de世shi界jie上shang最zui大da的de發fa展zhan中zhong國guo家jia，要yao巧qiao借jie金jin融rong危wei機ji的de曆li史shi機ji遇yu，加jia快kuai現xian代dai工gong業ye化hua進jin程cheng
，實shi現xian大da國guo的de經jing濟ji趕gan超chao，必bi然ran需xu要yao通tong過guo製zhi度du創chuang新xin引yin導dao國guo際ji先xian進jin產chan業ye和he產chan業ye價jia值zhi鏈lian高gao端duan的de生sheng產chan環huan節jie向xiang本ben國guo轉zhuan移yi來lai實shi現xian。為wei此ci，我wo們men有you針zhen對dui性xing地di提ti出chu引yin導dao國guo際ji先xian進jin產chan業ye和he高gao端duan生sheng產chan環huan節jie轉zhuan移yi的de政zheng策ce調tiao整zheng和he製zhi度du創chuang新xin：

　　第(di)一(yi)，提(ti)高(gao)投(tou)資(zi)政(zheng)策(ce)的(de)差(cha)異(yi)化(hua)程(cheng)度(du)
，破(po)除(chu)無(wu)形(xing)的(de)投(tou)資(zi)政(zheng)策(ce)壁(bi)壘(lei)。為(wei)了(le)承(cheng)接(jie)國(guo)際(ji)先(xian)進(jin)產(chan)業(ye)和(he)高(gao)端(duan)生(sheng)產(chan)環(huan)節(jie)轉(zhuan)移(yi)，對(dui)不(bu)同(tong)地(di)區(qu)承(cheng)接(jie)不(bu)同(tong)產(chan)業(ye)或(huo)生(sheng)產(chan)環(huan)節(jie)的(de)投(tou)資(zi)政(zheng)策(ce)應(ying)盡(jin)可(ke)能(neng)差(cha)別(bie)對(dui)待(dai)
，並(bing)增(zeng)強(qiang)投(tou)資(zi)政(zheng)策(ce)的(de)透(tou)明(ming)度(du)，消(xiao)除(chu)政(zheng)策(ce)性(xing)歧(qi)視(shi)。一(yi)方(fang)麵(mian)，由(you)於(yu)中(zhong)國(guo)各(ge)地(di)區(qu)資(zi)源(yuan)稟(bing)賦(fu)
、技ji術shu水shui平ping和he經jing濟ji發fa展zhan水shui平ping存cun在zai差cha異yi，國guo家jia在zai製zhi定ding投tou資zi政zheng策ce時shi，應ying考kao慮lv給gei予yu各ge地di區qu一yi定ding的de自zi主zhu性xing，采cai取qu國guo家jia製zhi定ding投tou資zi政zheng策ce指zhi導dao原yuan則ze
，各ge地di區qu依yi據ju此ci原yuan則ze結jie合he自zi身shen的de經jing濟ji發fa展zhan水shui平ping
，差cha異yi化hua地di製zhi定ding鼓gu勵li
、xianzhihejinzhiwaishangtouzichanyedezhengce。lingyifangmian，difangzhengfuzhuguanbumenyingjiakuaiqingliyujiangditouzibileihetouzizhengcetoumingduyuanzebuxiangshiyingdezhengceguizhang，bingzhubufeichuyixieyucujintouziziyouhuadeguojiguizexiangchongtudefalvfagui，qiejinyibuwanshancujinbutongdiqugeleichanyetouzixiangshiyingdeziyouhuaguize，tongshi

，haiyingjiaqiangtouziziyouhuazhengcededuiwaixuanchuan，jishiduiwaigongbuguli、限製和禁止外商投資產業信息，並確保這些信息的國際傳播。

　　第di二er
，調tiao整zheng稅shui收shou政zheng策ce優you惠hui方fang式shi
，增zeng強qiang稅shui收shou政zheng策ce的de相xiang對dui有you效xiao性xing。稅shui收shou政zheng策ce反fan映ying了le政zheng府fu對dui企qi業ye與yu個ge人ren收shou益yi的de征zheng稅shui水shui平ping
，因yin此ci
，稅shui收shou政zheng策ce一yi直zhi是shi作zuo為wei世shi界jie各ge國guo引yin導dao產chan業ye資zi本ben流liu向xiang的de重zhong要yao手shou段duan。為wei了le提ti高gao國guo際ji先xian進jin產chan業ye和he生sheng產chan環huan節jie的de轉zhuan移yi效xiao率lv，應ying依yi據ju地di區qu特te征zheng和he產chan業ye的de特te性xing，采cai取qu多duo樣yang化hua的de稅shui收shou政zheng策ce優you惠hui方fang式shi。一yi方fang麵mian，應ying適shi時shi地di依yi據ju地di區qu和he產chan業ye政zheng策ce的de需xu要yao，協xie調tiao采cai用yong各ge種zhong稅shui收shou政zheng策ce優you惠hui方fang式shi。由you於yu間jian接jie稅shui收shou優you惠hui方fang式shi能neng對dui投tou資zi周zhou期qi長chang、風險高的資本與技術密集型產業帶來更為實際的政策優惠，因此
，應逐步采取以加速折舊、虧kui損sun彌mi補bu等deng間jian接jie稅shui收shou優you惠hui方fang式shi為wei主zhu，促cu進jin資zi本ben和he技ji術shu密mi集ji型xing產chan業ye投tou資zi。另ling一yi方fang麵mian，政zheng府fu應ying依yi據ju地di域yu特te征zheng和he產chan業ye特te性xing製zhi定ding細xi化hua的de稅shui收shou優you惠hui政zheng策ce，並bing在zai地di區qu之zhi間jian
、行(xing)業(ye)之(zhi)間(jian)和(he)生(sheng)產(chan)環(huan)節(jie)之(zhi)間(jian)體(ti)現(xian)稅(shui)收(shou)政(zheng)策(ce)優(you)惠(hui)的(de)相(xiang)對(dui)有(you)效(xiao)性(xing)。對(dui)於(yu)技(ji)術(shu)密(mi)集(ji)型(xing)的(de)先(xian)進(jin)產(chan)業(ye)或(huo)生(sheng)產(chan)環(huan)節(jie)
，可(ke)賦(fu)予(yu)相(xiang)對(dui)於(yu)其(qi)他(ta)產(chan)業(ye)或(huo)生(sheng)產(chan)環(huan)節(jie)更(geng)為(wei)優(you)厚(hou)的(de)稅(shui)收(shou)優(you)惠(hui)
，同(tong)時(shi)，為(wei)了(le)鼓(gu)勵(li)落(luo)後(hou)地(di)區(qu)吸(xi)引(yin)產(chan)業(ye)轉(zhuan)移(yi)
，可(ke)適(shi)當(dang)獲(huo)得(de)相(xiang)對(dui)於(yu)經(jing)濟(ji)發(fa)達(da)地(di)區(qu)而(er)言(yan)更(geng)為(wei)優(you)厚(hou)的(de)稅(shui)收(shou)政(zheng)策(ce)，以(yi)提(ti)高(gao)稅(shui)收(shou)優(you)惠(hui)政(zheng)策(ce)在(zai)經(jing)濟(ji)落(luo)後(hou)地(di)區(qu)的(de)相(xiang)對(dui)有(you)效(xiao)性(xing)。

　　第三，創新商業交易製度

，減少企業與政府之間的交往成本。為了更好地承接國際先進產業的轉移
，中國應簡化對現代先進企業的創立、biangengyutuichushengchanyujingyinghuodongdeshouquanyuhuibaochengxu。shouxian

，keyichangshiyouzhongyangbuweichutaigediqushenpiwaiziqiyedeyuanze
，bingzaigegejibiedexingzhengquhuadanweishelishenpijiguanqiegeiyutamenyudiqujingjifazhanguimoxiangyingdeshenpiquanxian，qieyifalvxingshijiayiguding。zaiguojiaduiwaishangsheliqiyeguidingshenpiyuanzedetiaojianxia，weilegulizhixiashihejingjifadadiquchengjieguowaixianjinchanyedezhuanyi，zhongyangkeshidanggeiyudiquzhengfuduiyuxiandaixianjinchanyejiaogaodeshenpiquanxian。qici，jinkenengjianhuawaishangtouzishenqingshelixiandaixianjinqiyedeshenpishouxu
，zengqiangshenpidetoumingduhetigaoshenpixiaolv。shenpijiguankeshidangjianhuawaizideshenpihelianhenianjianshouxu
，shixing“一站式”服務，且在經營期內，企業因投資總額和生產經營規模等發生變化而需減少、增加或轉讓注冊資本，或是將其

　　財產權益對外抵押、轉讓
，以及政府商務、財政、工商行政管理
、稅shui務wu等deng各ge部bu門men對dui外wai資zi企qi業ye實shi行xing聯lian合he年nian檢jian時shi


，應ying提ti高gao行xing政zheng機ji關guan審shen批pi和he辦ban理li的de效xiao率lv和he透tou明ming度du，盡jin可ke能neng地di簡jian化hua辦ban理li手shou續xu
，減jian少shao企qi業ye支zhi付fu行xing政zheng審shen批pi和he年nian檢jian的de成cheng本ben。再zai次ci，改gai變bian以yi往wang外wai商shang投tou資zi企qi業ye因yin經jing營ying期qi限xian滿man而er終zhong止zhi經jing營ying的de“一刀切”banfa，duiyuwaishangzaibenguotouzixiandaixianjinqiye，caiyongleisiyuneiziqiyedezhongzhijingyingdebanfa，kexianyouqiyepinyongqingsuanjigouchujujuyoufalvxiaoyingdeqingsuanbaogao

，zaibaoshenpijiguanshenhe，shixianneiwaiziqiyezaishenpishouxushangdengtongduidai。

　　disi，jianquanchanquanbaohuzhidu，jiangdiqiyeshengchanyujingyingzhongdebuquedingxing。weileyouxiaoyindaoguojixianjinchanyeyouxuxiangbenguozhuanyi，womenjiyaojiadazhishichanquanbaohuzhidudechuangxinlidu
，youyaonulitigaorenlizibenchanquandebaohushuiping。duiyuzhishichanquanbaohuzhidudechuangxin，yifangmian，yingnuliwanshanzhishichanquanbaohufalv，zhubufugaidangqianfalvtiaowensuobunenghangaidemangqu，bingyijuxingyehuoshengchanhuanjieduizhishichanquandeminganchengdubutong，shishidizhidingxiangguandezhishichanquanbaohufagui;另ling一yi方fang麵mian
，應ying增zeng強qiang知zhi識shi產chan權quan的de執zhi法fa力li度du
，加jia大da對dui侵qin犯fan知zhi識shi產chan權quan的de懲cheng罰fa力li度du
，提ti高gao知zhi識shi產chan權quan侵qin權quan的de成cheng本ben。對dui於yu人ren力li資zi本ben產chan權quan保bao護hu，首shou先xian應ying適shi時shi地di修xiu訂ding與yu完wan善shan《勞動法》、《合同法》、《公司法》、《勞動合同法》等相關法律，消除這些法律法規中相互衝突的規則，加強法律之間的相互銜接與協調；其(qi)次(ci)，通(tong)過(guo)加(jia)大(da)相(xiang)關(guan)法(fa)律(lv)法(fa)規(gui)的(de)執(zhi)行(xing)力(li)度(du)和(he)拓(tuo)寬(kuan)覆(fu)蓋(gai)麵(mian)，確(que)保(bao)人(ren)力(li)資(zi)本(ben)交(jiao)易(yi)雙(shuang)方(fang)在(zai)平(ping)等(deng)互(hu)利(li)的(de)前(qian)提(ti)下(xia)，完(wan)善(shan)人(ren)力(li)資(zi)本(ben)產(chan)權(quan)的(de)交(jiao)易(yi)程(cheng)序(xu)，減(jian)少(shao)人(ren)力(li)資(zi)本(ben)交(jiao)易(yi)的(de)不(bu)確(que)定(ding)性(xing);zaici
，dalifazhanrenlizibenshichanghejianlirenlizibenshichangjiaoyizhidu，kuodazibenxinxijiaoliuqudao

，tigaorenlizibenxinxigongxiangshuiping，jiangdiqiyehuoqurenlizibendexinxichengben，fahuifanyingrenlizibenjiazhideshichangjizhi
，baozhangrenlizibenchanquan
，fangzhirenlizibenchanquanjiaoyi“事前”和“事後”的機會主義行為，提高人力資本的利用效率。（作者 林長華 楊晶晶 單位：北京大學、湖南大學）