近年来,外贸出口成为拉动经济增长的主要动力之一。然而,在亚洲金融危机“滞后效应”的影响下,我国外贸出门陷入增长速度下滑和价格竞争剧烈的两重困境。面对当前外贸出口的严峻局势,我们采取何种应对策略呢?本文拟从近几年调高出口退税率入手,对我国出口企业发展提出若干理论思考。 In recent years, the export of foreign trade has become one of the major engines driving economic growth. However, under the “lagging effect” of the Asian financial crisis, China’s foreign trade went into a dilemma of declining growth rate and drastic price competition. In the face of the current situation of the severe situation of foreign trade, what kind of coping strategies should we adopt? This article intends to start with raising the export tax rebate rate in recent years and put forward some theoretical considerations on the development of Chinese export enterprises.