ꆡ2006쓪ꆡ뗚12웚삼ꆡ훝ꆡ톧ꆡ뾯ꆡ2006ꆡퟜ뗚159웚ꆤ뺭볃톧퇐뺿ꆤ췢맺횱뷓춶쮰쫕폅믝샭싛벰뺭볃킧펦럖컶샮붣늨(훐맺죋쏱듳톧ꆡ닆헾뷰죚톧풺,놱뺩ꆡ100872)[햪튪]ꆡ듓룄룯뾪럅훁뷱뛾쪮뛠쓪틔살,쮰쫕폅믝헾닟뛔컒맺췢맺횱뷓춶(틔쿂볲돆FDI)뗄틽뷸솢쿂쇋몹십릦샍ꆣ떫쯦ퟅ컒맺뺭볃탎쫆뗄룄뇤뫍뫪캢맛쫐뎡뮷뺳뗄췪짆,쿠맘쮰쫕폅믝헾닟뗄뗷헻튲돉캪쇋뇘좻ꆣ컄헂뛔FDI쮰쫕폅믝헾닟샭싛틀뻝ꆢ헾닟릤뻟ꆢ돉놾쫕틦뗄뇈뷏틔벰쮰쫕폅믝헾닟뗄헾닟펰쿬솦뷸탐쇋훘탂짳쫓뫍럖컶,듓뛸웚췻쓜릻뛔FDI쮰쫕폅믝헾닟뗷헻뗄쿠맘샭싛럖컶웰튻룶엗틽폱뗄ퟷ폃ꆣ[맘볼듊]ꆡFDI;쮰쫕폅믝헾닟;돉놾쫕틦럖컶;헾닟펰쿬솦[훐춼럖샠뫅]ꆡꆡꆲ컄쿗뇪쪶싫ꆳAꆡꆡꆲ컄헂뇠뫅ꆳ1005-3492(2006)12-0058-03ퟷ헟볲뷩:샮붣늨,쓐,뫓놱?돇죋,훐맺죋쏱듳톧닆헾뷰죚톧풺훐맺닆헾뷰죚헾닟퇐뺿훐탄늩쪿짺,훷튪퇐뺿랽쿲캪닆쮰샭싛폫헾닟ꆣꆡꆡ튻ꆢ틽퇔틔벰컒맺뫪맛뺭볃뮷뺳뫍캢맛쫐뎡믹뒡뗄랢햹뫍췪짆,2004쓪췢맺횱뷓춶듓20쫀볍80쓪듺뾪쪼쇋믱뗃쇋뿕잰뗄랢컒맺뾪쪼쇋뗚뛾싖쮰훆룄룯,헢웤훐쓚췢웳튵쯹뗃쮰뗄뫏늢햹,쯼뛔춶맺틔벰뚫뗀맺틔벰헻룶쫀뷧뗄뺭볃랢햹뚼닺짺쇋컊쳢돉캪헢듎룄룯뗄훘뗣,맘폚FDI뗄쮰쫕폅믝헾닟킧펦뗄첽짮뿌뗄펰쿬ꆣ솪뫏맺쎳틗폫랢햹믡틩춨맽뛔103룶맺볒뗄퇐뺿쳖퓙듎돉캪쇋톧뷧뗄붹뗣ꆣ랢쿖,20쫀볍90쓪듺헢킩맺볒훐횻폐4룶맺볒쎻폐뛔FDI쳡릩뛾ꆢFDI쮰쫕폅믝헾닟뗄샭싛틀뻝벰릤뻟톡퓱죎뫎폅믝ꆣ1991훁2000쓪웚볤,쫀뷧룷맺릲폐1185쿮FDI헾뛔폚닺튵쮰쫕폅믝헾닟ퟮ뻟폐쮵럾솦뗄뷢쫍쫇ꆰ폗훉릤튵닟룄룯,웤훐1121쿮쫇뎯ퟅ폐샻폚컼틽FDI뗄랽쿲룄뷸ꆣ뿉쮵ꆱ,웤믹놾튪틥폫맺볊쎳틗샭싛훐횧돖놣뮤듫쪩뗄폗훉릤튵쮵볻,쫀뷧룷맺뛔FDI뗄훘쫓쫇죕틦볓짮뗄ꆣ컒맺ퟔ20쫀볍70쓪쫇췪좫쿠춬뗄벴:퓚튻맺쒳튻닺튵랢햹뗄돵웚,평폚짺닺맦쒣듺쒩웚뾪쪼컼틽췢맺횱뷓춶,뷘훁2005쓪6퓂뗗,좫맺릲엺킡,벼쫵튲늻쪮럖돉쫬,짺닺뗄돉놾뷏룟,룃맺퓚헢튻닺튵늻뻟ힼ췢짌춶웳튵530153룶,뫏춬췢틚쏀풪,쪵볊쪹폐뇈뷏폅쫆ꆣ죧맻쓜릻틽죫췢맺놾,늢틔듋듸뚯벼쫵뫍맜샭폃췢틚쏀풪ꆣ2002쓪,훐맺틽ퟜ뛮룼쫇뎬맽쇋쏀벼쓜뗄틽뷸틔벰쯦ퟅ뚫뗀맺쫐뎡뺺헹믺훆뗄붨솢폫췪짆,쓇쎴맺,돉캪쫀뷧짏컼쫕췢ퟮ뛠뗄맺볒ꆣ좡뗃헢퇹뗄돉맻쫇뫍컒쯦ퟅ짺닺맦쒣뗄삩듳,닺솿뗄퓶볓,벼쫵뗄돉쫬폫뷸늽,뚫뗀맺맺컼틽FDI뗄듳솿쿠맘폅믝헾닟쫇럖늻뾪뗄ꆣ튻냣뛸퇔,컼틽룃탐튵짺닺뗄욽뻹돉놾붫쿂붵,듓뛸쪹뚫뗀맺믱뗃퓚헢튻닺튵FDI뗄폅믝헾닟냼삨닆헾폅믝ꆢ뷰죚폅믝뫍웤쯻폅믝릤뻟ꆣ퓚헢뗄뇈뷏폅쫆ꆣ뿉쫇,평폚듦퓚ퟅ쫐뎡좱쿝믲쪧킧뗄쿖쿳,췪좫틀죽훖폅믝헾닟훐,닆헾폅믝훐뗄쮰쫕폅믝펦폃ퟮ캪맣랺,헢튲쫇뾿쫐뎡ퟔ짭뗄솦솿쫇쓑틔쪵쿖헢튻쒿뇪뗄ꆣ뇈죧,평폚쫐뎡짏짏쫀볍80쓪듺틔뫳놬랢튻싖싖좫쟲복쮰샋뎱뗄훘튪풭틲ꆣ떫듦퓚ퟅ탅쾢늻뛔돆,춶헟뿉쓜틲컞램에뛏웳튵쒳튻춶쿮쒿폐킩컊쳢쫇횵뗃컒쏇쮼뾼뗄ꆣ쫗쿈,뻍쫇폫쮰쫕폅믝헾닟쿠맘쫇럱쓜릻펯샻뛸뛔춶폚룃쿮쒿췻뛸좴늽,폚쫇돶쿖춶늻ퟣꆣ뗄돉놾폫쫕틦뗄뛔뇈럖컶컊쳢;웤듎,컒쏇펦룃짮죫뗄럖컶튻쿂쯹틔헾뢮춨맽쮰쫕폅믝헾닟뗄뷩죫틔쏖늹쫐뎡뗷뿘뗄좱쿝,쪹쮰쫕폅믝헾닟퓚FDI뗄톡횷맽돌훐뺿뺹뛔ퟮ뫳뗄뻶닟닺짺뛠듳춶쓜릻랴펳쒳튻쿮쒿퓚뎤웚쓚붵뗍돉놾뗄잱솦ꆣ뗄펰쿬,튲뻍쫇쯻뛔뻶닟뗄펰쿬좨훘뺿뺹폐뛠듳ꆣ헢튲헽쫇놾퓚쪵쪩쮰쫕폅믝헾닟뗄맽돌훐,탭뛠맺볒닉좡쇋뛠훖쮰쫕컄럖컶뗄훘뗣ꆣ펦룃쮵뛔폚쮰쫕폅믝헾닟컼틽췢뗄뺭볃킧펦폅믝랽쪽쿠뮥엤뫏,뇜쏢쇋헾닟쒿뇪뗄쒣뫽탔뫍뗷뷚뛔쿳뗄떥뗄퇐뺿퓧틑뾪쪼ꆣ맺췢뗄폐슳쳘뫍났맾싵뗂(Root&Ahmed,튻탔,웤뻟쳥ퟶ램뿉럖캪솽듳샠:튻쫇횱뷓폅믝랽쪽,춨뎣뇭쿖1978)ꆢ뗂뢥싞뫍뢥샯싼(Devereux&Freeman,1998)ꆢ뷜뿋ꆤ쏷캪쏢쮰웚뫍뗍쮰싊;뛾쫇볤뷓폅믝랽쪽,춨뎣뇭쿖캪볓쯙헛뻉ꆢ듄뫍췐십쮹ꆤ웫냂웕싥쮹(&ThomasTsiopoulos,춶뗖쏢뫍뿷쯰뷡ꆣ횱뷓폅믝랽쪽뫍볤뷓폅믝랽쪽뗄퓋탐뷡1992)ꆢ룱싞웕뫍뿆쮹뗙뛻(Gropp&Kostial,2000)ꆢBlomstrom맻쫇늻튻퇹뗄ꆣ횱뷓폅믝랽쪽뗄쳘뗣쫇뛔쮰쫕횱뷓쏢돽,헢늻&AriKokko(2003)뗈뗈,쯼쏇듓늻춬뷇뛈럖컶쇋쮰쫕틲쯘퓚췢떫퓬돉쮰쫕쫕죫뗄쇷쪧,뛸쟒죝틗퓬돉ퟪ헾닟뿕ퟓ쳓뇜쮰쫕ꆣ춶뻶닟훐뗄펰쿬솦뛈듳킡벰웤뺭볃킧펦ꆣ듓맺쓚살뾴,퓚볤뷓폅믝랽쪽뗄쳘뗣쫇뛔쮰쫕뗄볤뷓복쏢,헢훖탎쪽쫇퓊탭웳1994쓪럖쮰훆룄룯웚볤뫍2001쓪죫쫀잰뫳,폐맘FDI뗄맺쏱듽튵퓚뫏뫵맦뚨뗄쓪쿞쓚,럖웚뷉쓉믲퇓동뷉쓉쮰뿮,웤쮰쫕훷좨폶뫍쮰쫕폅믝컊쳢뻍퓸뺭쫜떽톧뷧뗄맘힢ꆣ쯦ퟅ컒맺볓죫WTO쎻폐럅웺,폐샻폚쳥쿖릫욽뺺헹,캬뮤쫐뎡뺭볃뗄욽컈랢햹,놣
ꆡ뗚12웚췢맺횱뷓춶쮰쫕폅믝샭싛벰뺭볃킧펦럖컶59헏맺볒쮰쫕쫕죫ꆣ틲듋,늻짙톧헟죏캪볓쯙헛뻉ꆢ춶뗖쏢뗈폅쪱,웤뛔맺쓚풱릤뗄횰튵엠통뫍웳튵풱릤뗄ꆰ룉훐톧ꆱ킧펦,폐킧믝랽쪽튪뇈복쏢쮰룼캪폐킧ꆣ랢듯맺볒튻냣뷏짙믲뫜뷷짷뗘쪹췆뚯쇋틽맺맺쓚샍뚯솦짺닺벼쫵ꆢ뺭펪맜샭쮮욽ꆢ뒴탂퇐랢쓜폃횱뷓폅믝랽쪽,훷튪틔볤뷓폅믝캪훷ꆣ벴쪹쫇퓚랢햹훐맺볒솦뗄쳡짽ꆣ뫍뗘쟸,튲훰붥평틔횱뷓복쏢쮰캪훷쿲틔볤뷓폅믝틽떼캪훷ꆣ춨맽틔짏럖컶,컒쏇뿉틔뾴떽,FDI쮰쫕폅믝헾닟뗄돉놾쫕죽ꆢFDI쮰쫕폅믝헾닟뗄뺭볃킧펦럖컶틦듳솿쳥쿖캪볤뷓킧펦,쿠맘뗄뺫좷뗄쫽뻝뫜쓑좡뗃,쯹틔헢뻍(튻)FDI쮰쫕폅믝헾닟뗄돉놾쫕틦럖컶룸놾펦룃솿뮯뗄돉놾쫕틦럖컶퓬돉쇋뫜듳뗄삧쓑ꆣ떫헢퇹뗄럖쮰쫕폅믝헾닟ퟮ횱뷓뗄돉놾뻍퓚폚쮰쫕폅믝횱뷓복짙쇋튻컶춬퇹폐쯼뗄쿖쪵틢틥,쯼죃컒쏇룼볓샭훇ꆢ뿍맛뗘뾴듽쮰쫕폅맺뗄쮰쫕쫕죫ꆣ뛸쟒퓚떱잰쮰쫕뺺헹죕틦벤쇒뗄쟩뿶쿂,룷룶믝헾닟뗄ퟷ폃ꆣ맺볒짵훁퓚쒳룶맺볒랶캧쓚뗄늻춬뗘쟸믡돶쿖틔헹뛡FDI캪쒿(뛾)쮰쫕폅믝헾닟뛔FDI춶쒿뗄뗘톡퓱뗄펰쿬솦럖컶뗄뗄쮰쫕폅믝뺺헹,듓뛸떼훂맽뛈ꆰ뾶뾮ꆱ뗄쮰쫕폅믝,헢늻뷶퓬1.펰쿬FDI춶쟸캻톡퓱뗄튻냣틲쯘럖컶돉듳솿닆헾쫕죫뗄복짙,뛸쟒붫퓚뫜듳돌뛈짏뷸튻늽얤쟺쫐뎡솪뫏맺쎳틗뫍랢햹믡틩(UnitedNationConferenceonTrade뗄풴엤훃믺훆ꆣ돽듋횮췢,헫뛔FDI뗄쮰쫕폅믝헾닟뮹믡폕andDevelopment,볲돆UNCTAD)짨볆쇋튻쳗뻶뚨맺볊횱뷓춶랢놾췢쳓ꆢ헾닟탔톰ퟢꆢ틆샻죳뫍쳓뇜쮰뗈탐캪,헢킩럇횱뗄쟸캻틲쯘ꆣUNCTAD내헕뚯틲뗄늻춬붫FDI럖캪쇋쯄듳샠,뷓뗄ꆢ틾탔뗄돉놾튲쫇컒쏇늻죝뫶쫓뗄,짵훁쯻쏇믡햼떽폅믝헾쯻쏇춶쟸캻톡퓱맽돌훐쯹뾼싇뗄틲쯘쫇늻춬뗄ꆣ쫐뎡뾪랢탍닟ퟜ돉놾뗄뫜듳뇈훘ꆣ놾췢쳓탎돉볙췢,튲뻍쫇맺쓚뷰뗄FDI훘뗣뾼싇뚫뗀맺뗄쫐뎡맦쒣ꆢ쫐뎡퓶뎤싊ꆢ맘쮰ꆢ맺쏱듽캪쇋믱좡췢쯹펵폐뗄쮰쫕폅믝헾닟,춨맽룷훖춾뺶퓚뺳췢죆폶ꆢ퓋쫤돉놾뗈틲쯘;풴뾪랢탍뗄FDI훘뗣뾼싇풭닄쇏뿉믱뗃튻좦횮뫳틔FDI뗄탎쪽믘떽맺쓚ꆣ듓2000쓪컒맺뗄맺볊쫕횧탔뫍돉놾ꆢ샍뚯솦돉놾ꆢ벼쓜뗈틲쯘;햽싔닺퓶볓탍뗄FDI훘욽뫢뇭짏뾴,컒맺쎳틗쮳닮241틚쏀풪,FDI풼캪400틚,떫췢믣뗣뾼싇벼쫵믲햽싔닺ꆢ떱뗘뗄죋솦풴ꆢ믹뒡짨쪩뗈틲쯘;ힷ뒢놸뇈1999쓪퓶볓쇋93틚,닮뛮룟듯550틚쏀풪,헢쎴듳뗄컳쟳킧싊탍뗄FDI훘뗣뾼싇맦쒣뺭볃ꆢ춶죫욷돉놾ꆢ믹뒡짨쪩ꆢ퓋닮뫜쓑췪좫볆죫ꆰ컳닮폫틅슩ꆱ쿮쿂ꆣ쯹캽헾닟탔톰ퟢ쫇횸,틲쫤돉놾ꆢ릩펦짌벰럖쿺짌뗄벯뻛쮮욽뗈틲쯘ꆣ펦룃쮵컒쏇뾴떽캪뫜뛠뗄폅믝헾닟뚼쫇폐튻뚨뗄닃솿뿕볤뗄,짵훁폚쒳킩늿쏅뗄쫇튻룶뢴퓓뗄틲쯘쳥쾵,쮰쫕틲쯘횻쫇FDI춶뻶닟뾼싇뗄뫍뗘랽폐뷏듳뗄헾닟뻶뚨좨,헢뻍룸톰ퟢ탐캪쇴쿂쇋뻞듳뗄뿕훚뛠틲쯘훐뗄튻룶ퟩ돉늿럖ꆣ볤ꆣ듓뛸퓚틽뷸뗈솿FDI뗄쟩뿶쿂,듳솿뗄뢯냜맙풱뫍샻틦벯뛸쟒,컼틽FDI뗄폅믝헾닟쫖뛎튲쫇뛠훖뛠퇹뗄ꆣ튻냣뛸췅폖듓훐럖튻놭룾,뛸맺볒샻틦퓲쫜떽쟖몦ꆣ뿧맺웳튵듳솿뗄퇔,컼틽FDI뗄폅믝헾닟냼삨닆헾폅믝ꆢ뷰죚폅믝뫍웤쯻폅믝릤틆샻죳뗄탐캪틔벰맘솪붻틗ꆢ죃뚨볛뗈룷훖웤쯻쳓뇜쮰탐뻟ꆣ닆헾폅믝훷튪냼삨붵뗍릫쮾쯹뗃쮰쮰싊ꆢ뿷쯰뷡쿂웚ꆢ쏢캪,퓬돉듳솿뷰뗄쇷쪧ꆣ쫀뷧틸탐훐맺듺뇭뒦맀볆,1995쓪컒쮰웚ꆢ춶늹훺ꆢ춶뛮쓉쮰뗖쏢ꆢ뛔맺췢뫬샻ꆢ샻쾢엉랢뗄쮰뛮맺뛔췢쪵탐쮰쫕폅믝뛸죃뛉뗄쮰쫕샻틦듯떽쇋660틚죋쏱복쏢ꆢ뛔뎤웚춶쫕틦폅믝듽폶ꆢ뛔뫏룱횧돶뗄퓶쮰복쏢ꆢ쇣맘쮰뇒ꆣ폐맘볒맀볆,췢웳튵샻폃맘솪붻틗퓚컒맺쎿쓪뇜쮰300믲뗍맘쮰ꆢ믹폚뻍튵뗄복쏢ꆢ뛔볛횵퓶횵뗄쮰뛮뗖쏢ꆢ뛔췢맺펲춨틚틔짏ꆣ펦룃쮵뫜뛠FDI횮쯹틔뷸탐춶,웤뾴훐뗄췹췹늻떥믵쯹뗃뗄쮰뛮뗖쏢뫍쮰뛮복쏢뗈ꆣ뷰죚폅믝훷튪냼삨늹훺뷰ꆢ늹뒿쫇횱뷓뗄쮰쫕폅믝,뛸쫇폫헢킩폅믝헾닟쿠맘뗄잱퓚뗄샻틦쳹듻뿮ꆢ헾뢮닎막ꆢ폅믝럑싊ꆢ헾뢮놣쿕믲듻뿮돐억뗈;웤쯻폅믝폅믝,쯹틔뫳죽훖돉놾쯤좻쓑틔뺫좷볆쯣,떫컒쏇뇘탫룸폨룟뛈냼삨믹뒡짨쪩늹쳹ꆢ럾컱늹쳹ꆢ쫐뎡폅쿈ꆢ췢믣폅믝듽폶뗈ꆣ뗄훘쫓ꆣ쮰쫕폅믝헾닟펰쿬솦럖컶쮰쫕폅믝헾닟ퟮ횱뷓뗄쫕틦벴쫇컼틽살듳솿뗄FDI,뛸FDI맺췢뗄쿠맘럖컶뿉틔쮵쫇평살틑뻃쇋ꆣ슳쳘뫍났맾싵뗂뷸튻늽뛔틽맺닺짺룷훖믽벫뗄펰쿬,룅삨웰살헢킩펰쿬냼삨(Root&Ahmed,1978)샻폃41룶랢햹훐맺볒1966ꆫ1970쓪뗄쫽틔쿂벸룶랽쏦:(1)놾탎돉킧펦ꆣFDI뗄틽뷸,폈웤쫇폫횮쿠뻝뷸탐볆솿,럖컶쯻쏇틀뻝쓪뛈죋뻹FDI뗄쇷죫솿,냑헢킩맺볒냩뗄쪵컯풴뗄쇷죫,틔벰평듋틽훂뗄쒸맺쿠맘웳튵뗄ힷ볓믲럖캪쎻폐컼틽솦뗄ꆢ뻟폐쫊뛈컼틽솦뗄뫍뻟폐룟뛈컼틽솦뗄죽뢨훺춶,폐킧뮺뷢쇋컒맺틾탔뗄춶늻ퟣꆣ(2)벼쫵뷸늽킧샠맺볒ꆣ44룶뇤솿놻톡퓱떱ퟶ잱퓚훘튪뗄펰쿬틲ퟓ,틔본뇰헢펦ꆣFDI뗄퓶뎤듙뷸쇋훐맺릤튵벼쫵뗄뷸늽,웤ꆰ쪾랶ꆱ킧펦벰죽샠맺볒ퟩꆣ퓚6룶폫헾닟쿠맘뗄펰쿬틲ퟓ훐죽룶폫쮰쫕쮮욽웤폚폫잰쿲뫍뫳쿲웳튵뗄붻틗뮥뚯맘쾵듙뷸쇋쿈뷸벼쫵ꆢ벼쓜쿠맘,웤훐릫쮾쮰싊놻횤쏷쫇본뇰죽샠맺볒ퟩ뗄폐킧펰쿬틲ퟓꆣ뫍맜샭뺭퇩퓚맺쓚뗄삩즢ꆣ(3)뷡릹뗷헻킧펦ꆣFDI듙뷸쇋닺좻뛸,쮰쫕벤샸램맦뫍쮰쫕뿭쏢쎻폐놻횤쪵쫇폐킧뗄펰쿬틲ퟓꆣ튵뷡릹뗄짽벶,쳡짽쇋닺욷뗄돶뿚뺺헹솦쮮욽,춨맽듲웆틽맺뗂뢥싞뫍뢥샯싼(Devereux&Freeman,1995)랢쿖쮰쫕뛔놾쫇톡닺욷돶뿚뗄슷뺶틀삵,췆뚯웤닺튵뷡릹뗄폅뮯짽벶ꆣ(4)췢쎳삭퓱퓚맺쓚춶뮹쫇맺췢춶뗄뻶닟뗄펰쿬늢늻쿔훸,떫쫇쮰쫕뚯킧펦ꆣFDI듸살쇋쎳틗쳦듺킧펦ꆢ쎳틗뒴퓬킧펦ꆢ쎳틗늹돤킧좴펰쿬쇋FDI뗄쟸캻톡퓱ꆣ뷜뿋ꆤ쏷듄뫍췐십쮹ꆤ웫냂웕싥쮹펦뫍쫐뎡삩헅킧펦,폐샻폚틽맺뷓뷼맺볊쫐뎡,퓶볓돶뿚,폅(&ThomasTsiopoulos,1992)퓚뛔훐얷뫍뚫얷뗄뮯돶뿚뷡릹ꆣ(5)뻍튵삭뚯킧펦ꆣFDI춨맽퓚맺쓚듳솿뒴냬탂탍뺭볃맺볒췢맺횱뷓춶뗄폅믝헾닟뷸탐퇐뺿뫳랢쿖,쮰쫕폅웳튵뫍닺튵맘솪킧펦,횱뷓믲볤뷓뗘뒴퓬쇋듳솿뻍튵믺믡,춬믝늢늻쫇컼틽췢맺횱뷓춶뗄폐킧랽램ꆣ춨맽뛔폐맘쫽뻝뗄럖
60삼ꆡ훝ꆡ톧ꆡ뾯ퟜ뗚159웚컶,쯻쏇랢쿖,듳뛠쫽쟩뿶쿂쮰쫕폅믝퓚뿧맺릫쮾뗄춶뻶닟훐킡;뗚죽,떥뒿뗄쮰쫕폅믝헾닟뻶늻쫇컼틽FDI뗄뎤뻃횮볆,뇘늢늻웰뻶뚨탔뗄ퟷ폃,횻폐솽훖샽췢쟩뿶,쓇뻍쫇벫뛋룟뗄쮰쫕탫힢훘맺볒쫐뎡뮷뺳ꆢ믹뒡짨쪩붨짨ꆢ램맦훆뛈뗄췪짆뗈컊쳢,쮮욽틔벰쯹캽뗄ퟔ평놾ꆣ돽듋틔췢,늻춬맺볒볤캢킡뗄샻죳럱퓲뗄뮰,쮰쫕폅믝헾닟뗄쪵쪩붫뗃늻뎥쪧ꆣ쮰닮틬늻뿉쓜뛔뿧맺릫쮾뗄횱뷓춶뻶닟닺짺훘듳펰쿬ꆣ룱싞뻟쳥뛸퇔,룶죋죏캪컒맺헫뛔FDI뗄쮰쫕폅믝헾닟펦ퟷ돶웕뫍뿆쮹뗙뛻(Gropp&Kostial,2000)뗄퇐뺿랽램솦쟳퓚복짙럇죧쿂뗷헻:쫗쿈,뛔훐퇫룷늿캯폈웤쫇룷뗘랽뗄쮰쫕폅믝헾닟뷸쮰틲쯘룉죅뗄믹뒡짏,럖컶쮰쫕뛔FDI쇷뚯뗄펰쿬ꆣ헢튻퇐뺿탐헻뛙,쟥샭캥램폅믝,뗷헻맽뛈폅믝,맦랶뫏샭폅믝,쟐쪵뇜쏢퓋폃쇋OECD맺볒1988ꆫ1997쓪뗄쫽뻝,붨솢쇋FDI쇷뚯뫍램뗘랽볤뫍늿쏅볤뗄뛱탔쮰쫕폅믝뺺헹,맄샸뗘랽틀뾿룷ퟔ늻춬뚨쮰싊틔벰웤쯻뫪맛뺭볃뇤솿횮볤뗄랽돌쪽,뷸탐믘맩럖컶,뾼뗘쟸뗄쟸캻뫍튪쯘?뢳살컼틽췢ꆣ뗚뛾,볌탸볡돖쫊뛈뗄쮰달쮰싊뇤뮯뛔FDI쇷뚯뗄펰쿬ꆣ퇐뺿뷡맻뇭쏷,쮰싊뇤뮯뛔FDI쫕폅믝헾닟,떫튪틔ꆰퟜ솿뿘훆ꆢ뷡릹뗷헻ꆱ캪풭퓲,훰늽붫FDI쇷뚯폐ퟅ쿔훸펰ꆣBlomstrom뫍AriKokko(2003)횸돶뿧맺릫쮾쿲맺쏱듽폶뗄랽쿲뗷헻ꆣ뗚죽,쾸뮯쮰쫕폅믝헾닟쳵뿮뫍쪵쪩훷튪쫇놻뚫뗀맺잿듳뗄뺭볃믹뒡쯹컼틽,웤훐ퟮ훘튪뗄쫇쫐뎡쇬폲,폈웤붫폅믝헾닟폫맺볒닺튵헾닟쿠뷡뫏,룄뇤맽좥ꆰ듳폅맦쒣뫍쪵볊쫕죫쮮욽,웤듎뮹냼삨뚫뗀맺뗄벼쓜쮮욽ꆢ믹뒡짨쪩믝ꆱ뗄쮼슷,쪹룷쿮폅믝헾닟실떽쪵뒦ꆣ뗚쯄,볓잿뛔쿭쫜쮰쫕폐샻폚룟킧튵뮯짺닺뗄웤쯻풴뗄뿉폃탔,쎳틗헾닟ꆢ헾훎뫍폅믝헾닟췢릫쮾뗄볠맜솦뛈,폐킧럀횹맘솪붻틗탐캪뗈뇜쮰뫪맛뺭볃컈뚨튲쫇훘튪뗄뻶뚨틲쯘ꆣ퓚맺볒폫맺볒횮볤믹뒡쳵탐캪뗄랢짺,복짙쮰쫕폅믝헾닟뗄늻뇘튪돉놾ꆣ뗚컥,닉좡럻뫏볾쿠닮늻뛠쪱,쮰쫕폅믝헢튻횱뷓뗄폅믝쫖뛎뗄ퟷ폃믡뇈뷏쏷WTO튪쟳뗄랽쪽,쪵탐쮰쫕폅믝,춨맽붨솢쮫뇟ꆢ뛠뇟킭틩뒴퓬쿔,죧맻튻룶맺볒떥뒿뗄퓋폃쮰쫕폅믝쫖뛎뛸늻훘쫓웤쯻쳵볾룼볓쇩믮뗄폅믝믺훆살쫊펦뫪맛뺭볃틲쯘뗄뛠뇤탔ꆣ뗚쇹,퓚뗄엠폽,쓇쎴쮰쫕폅믝뛔FDI뗄펰쿬쫇뫜킡뗄,훁짙쯼뗄컼틽솦쪵쪩룷쿮쮰쫕폅믝헾닟뗄춬쪱,컒쏇룼튪힢훘볓잿릫욽킧싊뗄늻믡첫뎤뻃ꆣ쫐뎡뮷뺳뗄엠폽,짧믡릫폃믹뒡짨쪩뗄룄짆,탐헾믺맘릤ퟷ킧싊맺쓚뗄톧헟퓚헢튻쇬폲뗄훸쫶튲쫇뫜뛠ꆣ룟엠폂(1997)죏뗄쳡룟뫍짧믡램싉훆뛈뗄췪짆,펦룃쮵헢킩랽쏦닅쫇쓜럱컼틽캪퓚룄룯뾪럅돵웚,컒맺ꆰ틔폅믝듙뾪럅ꆱ뗄헾닟벫듳뗄췆뚯쇋떽FDI뗄룹놾뻶뚨쳵볾ꆣ컒맺룄룯뾪럅뗄뷸돌,떫쯻춬쪱횸돶닮틬탔뗄쮰쫕폅믝헾닟춬쪱퓬돉쇋뗘쟸랢햹뗄늻뻹뫢,폐몦쫐뎡릫욽뺺헹뗈컊쳢,뛸쟒쯻[쫕룥죕웚]ꆡ2006-08-28죏캪쮰쫕폅믝횻쓜쮵쫇컼틽FDI뗄훚뛠뮷뺳틲쯘횮튻ꆣ십쮩폑닎뾼컄쿗[1]룟엠폂.퇝뇤훐뗄훐맺짦췢쮰쫕폅믝헾닟[J].짦췢쮰컱,1997,(8).(2001)춨맽쪵횤럖컶뗃돶뷡싛,쮰쫕폅믝뫍쮰쫕폅믝풤웚폫췢짌춶쫇헽쿠맘뗄맘쾵,떫컒맺뺪죋뗄뺭볃퓶뎤쯙뛈뫍믣싊쮮[2]십쮩폑.쮰쫕폅믝폫춶뗄쪵횤퇐뺿[J].쮰컱퇐뺿,2001,(10).욽뗄뇤뮯튲쫇FDI춶뗄훘튪폕틲ꆣ솺(2003)뛔훐맺췢맺횱[3]솺.뿧맺릫쮾몣췢춶폫닺튵벯뻛[J].쫀뷧뺭볃,2003,(9).[4]탬쮼볎,싳춦.췢맺횱뷓춶뗄뢣샻킧펦폫벤샸헾닟ꆪꆪꆪ볦싛훐맺췢뷓춶뗄쟸캻톡퓱뷸탐쇋쪵횤퇐뺿,퓚웤뗃떽뗄쪵횤뷡맻훐,뾪벤샸헾닟뗷헻[J].룄룯,2004,(2).럅뛈ꆢ맘솪뛈뫍폅믝헾닟뇤솿뚼뻟폐헽뗄맀볆쾵쫽,뛸랴펳쫐뎡[5]쿄뷜뎤,샮훬.쮰쫕헾닟뛔췢짌횱뷓춶(FDI)펰쿬뗄맺췢퇐뺿ퟛ쫶폐킧탨쟳뗄횸뇪뗄맀볆쾵쫽캪뢺ꆣ뛸쟒[J].맺췢짧믡뿆톧,2004,(6).,뗘쟸뾪럅뛈뗄펰쿬듳폚뗘쟸닺튵맘솪[6]쇵붨쏱,펡믛.췢짌횱뷓춶쮰쫕폅믝헾닟맺볊뇈뷏폫뷨본[J].닆뺭,뗘쟸닺튵맘솪뗄펰쿬폖듳폚뗘쟸뛔컼틽췢짌샭싛폫쪵볹,2004,(11).춶뛸닉좡뗄폅믝헾닟뗄펰쿬ꆣ탬쮼볎,싳춦(2004)춬퇹죏캪[7]쇖뺲.FDI폫쮰쫕헾닟뗄쮼뾼[J].맜샭폫닆뢻,2004,(12).퓸뺭퓚훐맺틽뷸췢훐웰훘튪ퟷ폃뗄폅믝헾닟틑뺭췋뻓듎튪뗘[8]컅.쮰쫕닮뇰헾닟폫췢짌횱뷓춶ꆪꆪꆪ쮰쫕폅믝헾닟뗷헻뛔FDI캻펰쿬럖컶[J].뺭볃샭싛폫뺭볃맜샭,2005,11.,췢짌쿖퓚룼캪뾴훘뗄쫇뗘쟸뾪럅뛈뫍뗘쟸닺튵맘솪돌뛈ꆣ쿄뷜뎤[9]Blomstrom&AriKokko훸,헔톧뺡,믆뿋뎼틫.췢맺횱뷓춶벤샸뺭볃.샮훬(2004)럖컶죏캪ퟷ캪놾뫍릫쮾퓚맺볒ꆢ쟸폲볤뗄톧[M].뺭볃쇏틫듔,2003,(2).쇷뚯탔퓶듳뗄뷡맻횮튻,샻폃쮰쫕벤샸컼틽FDI뗄폕믳붫퓶듳;[10],1996.떫퓚듦퓚뻞듳헾훎뫍훆뛈럧쿕뗄뮷뺳훐[11],뿧맺릫쮾뛔쮰쫕훆뛈뗄컈뚨탔뫍볲떥탔뇈쮰쫕폅믝뢳폨룼룟뗄볛횵ꆣDirectForeignInvestmeninDevelopingCountries,JournalofInternationalBus2킡뷡inessStudies,1978,9(3).[12]Devereux,,R.,TaxesandtheLocationofProduction:춨맽틔짏럖컶컒쏇뿉틔뾴떽,FDI쮰쫕폅믝헾닟뗄퓋폃쫇폐EvidencefromaPanelofUSMultinationals,JournalofPublicEconomics,웤샭싛벰쿖쪵틀뻝뗄ꆣ맺쓚췢톧헟뛔FDI쮰쫕폅믝헾닟뗄뾴램1998,68.쯤좻듦퓚튻킩헹틩,떫쫇퓚틔쿂벸룶랽쏦뮹쫇뇈뷏튻훂뗄ꆣ쫗[13]&ThomasTsiopoulos,Corporateincometaxationandfor2쿈eigndirectinvestmentinCentralandEasternEurope,ForeignInvestmentAd2,쮰쫕폅믝헾닟뛔FDI뗄뗘쟸뫍뷡릹럖늼쫇폐펰쿬뗄,퓚놾visoryServiceOccasionalPaper,1992,,WorldBank.쇷뚯볓뻧뗄뷱쳬,쯼쫇튻룶늻쓜쟡틗럅웺뗄틽쫖뛎;뗚뛾,쮰[14]Gropp&Kostial,TheDisappearingTaxBase:IsForeignDirectInvest2쫕폅믝헾닟뗄쪵쪩믡닺짺튻뚨뗄뢺쏦킧펦,퓚헾닟쪵쪩뗄맽돌ment(FDI)ErodingCorporateIncomeTaxes,IMFworkingpapers,2000,훐튻랽쏦튪힢틢뛈뗄냑컕,늢쟒쿠맘폅믝듫쪩튻뚨튪쏷좷ꆢ뿆WP/00/173.톧ꆢ뫏샭,틔뿆톧뗄맜샭쫖뛎뫍뻶닟돌탲붫뢺쏦킧펦뿘훆퓚ퟮꆲ퓰죎뇠벭:맹뫩ꆳ
