CAJ | 학술논문

对于出口退税研究以往较多关注出口退税政策对宏观经济调控作用，但其如何传导及影响微观出口型企业现金流，学者们对此领域的研究文献却不多见，文章分析与比较了危机前后的出口退税政策，并以此展开研究，分析调整后的出口退税政策如何综合作用于微观外贸出口型企业现金流运行。尝试性探索金融危机后基于我国出口退税政策特质出口型外贸企业现金流运行规律与特征，以期归纳与总结出出口退税政策如何传导并作用于出口型外贸企业现金流运行的一般特性，并针对性提出不同现金流管理措施与策略，以期为后危机时代外贸出口型企业实现现金流运行均衡管理。防范现金流运行断流风险提供些许洞见．
대우출구퇴세연구이왕교다관주출구퇴세정책대굉관경제조공작용，단기여하전도급영향미관출구형기업현금류，학자문대차영역적연구문헌각불다견，문장분석여비교료위궤전후적출구퇴세정책，병이차전개연구，분석조정후적출구퇴세정책여하종합작용우미관외무출구형기업현금류운행。상시성탐색금융위궤후기우아국출구퇴세정책특질출구형외무기업현금류운행규률여특정，이기귀납여총결출출구퇴세정책여하전도병작용우출구형외무기업현금류운행적일반특성，병침대성제출불동현금류관리조시여책략，이기위후위궤시대외무출구형기업실현현금류운행균형관리。방범현금류운행단류풍험제공사허동견．
The previous studies on export tax rebate pay much more attention to the regulatory role of export tax rebate policy in macro-economy, there is little research literature on how the policy conducts and affects cash flow of microscopic export enterprises. The paper starts from analyzing and comparing the export tax rebate policy before and after the financial crisis, based on this, then it analyzes how the export tax rebate policy adjusted comprehensively affects cash flow run of microscopic export-oriented foreign trade enterprises. It tentatively explores the rules and characteristics of cash flow of China＇s export-oriented foreign trade enterprises based on the export tax rebate policy after the financial crisis, in order to generalize and summarize the general characteristics of how the export tax rebate policy conducts and influences cash flow of export-oriented foreign trade enterprises. The paper also puts forward different cash flow management measures and strategies for different situations in order to provide some insights for export-oriented foreign trade enterprises to achieve balanced management of cash flow and prevent the drying up risk of cash flow in the post-crisis era.