当前保税监管区域功能日益异化,带来了区域功能定位模糊、活力不足、制度优势被削弱以及管理混乱等问题。作为我国经济发展的前沿阵地和桥头堡,保税监管区域在促进我国对外贸易发展中发挥了举足轻重的作用。但在税收优惠、招商政策等多种因素的推动下,部分企业进行了保税业务之外的多种经营 The current alienation of the function of the bonded supervision area has brought about such problems as ambiguous positioning of the regional functions, lack of vitality, weakened institutional advantages and disorganized management. As a frontier position and bridgehead in China’s economic development, the bonded area has played a pivotal role in promoting the development of China’s foreign trade. However, with the promotion of tax incentives and investment promotion policies, some enterprises conducted diversified operations besides bonded business