Abstract: Processing trade is a special form of the international trade,which accounts for a significant proportion of China's international trade.Starting from analyzing the balance of payments accounting and reviewing the progress of international research,this paper systematically discusses the definition and the different accounting methods of processing trade.It further conducts a test of accounting on China's processing trade and provides an analysis of the immediate significance of different accounting results.

Key words: processing trade, processing on giving materials, balance of payments, principle of ownership

摘要： 加工贸易是国际贸易的一种特殊形式。在中国国际贸易中,加工贸易占有一个比较显著的比重。本文从国际收支核算入手,结合国际研究进展,系统讨论了加工贸易的概念定义和不同核算方法,并依据所给出的思路和方法对中国加工贸易进行了试算,得到的结果体现了围绕加工贸易调整的多元化认识。

关键词: 加工贸易, 来料加工, 国际收支, 所有权原则