摘 要:进入二十一世纪以来，尽管我国的加工贸易比重逐渐下降，但它仍然是我国对外贸易中的一个极重要组成部分。我国出口贸易方式的特殊性，即加工贸易出口占据相当大的比重，要求我国在经济发展的过程中要更注重环境问题。另外，随着我国产业结构调整及发展方式转型升级，加工贸易与生态环境之间的激烈矛盾已不可忽视。广东省作为全国加工贸易大省，一直致力于以加工贸易打造世界制造业基地，然而，由此引发的环境的消极影响正日益突出。通过对广东省加工贸易环境效应的研究分析，我们可以更加客观的认识到其在环境方面的负外部性，然后通过环境成本内部化调解环境成本外部性造成的市场失灵，达到环境资源的合理配置。

　　　本文通过对环境经济学和贸易经济学等相关知识和理论的学习和运用，以广东省加工贸易的环境效应为实例，尝试从理论上探讨环境成本内部化对加工贸易的可持续发展的作用，对环境成本内部化的效果做出实证分析，并对广东省的加工贸易企业的环境成本内部化提出对策建议。

　　　通过研究发现，造成环境污染的主要原因之一就是加工贸易发展带来的负效应，加工贸易在高速发展的同时，工业污染物排放量和环境污染成本也逐年增加。环境成本内部化是加工贸易可持续发展的必然选择，广东省加工贸易企业可以通过实现企业环境成本内部化来优化加工贸易的产品结构，增加企业产品的绿色内涵，从而提高企业的国际竞争力。

关键词：环境成本；环境成本内部化；加工贸易；环境效应；环境污染

ABSTRACT:In the twenty-first century, the proportion of China's processing trade had declined, but it  still played an important part in China's foreign trade.Because of the particularity of China's export trade, processing trade exports which accounted for a large proportion, China should pay more attention to the environmental issues in the process of economic development. Moreover, with China's industrial structure adjustment and transformation of development mode, processing trade and violent clashes between the ecological can not be ignored. Guangdong province as the country's processing trade, processing trade has been committed to build the world's manufacturing base, however, the consequent negative impact on the environment is increasingly prominent. The environmental effects research of processing trade in Guangdong Province allows us to realize the objective of processing trade negative impact on the environment, internalization of environmental costs through conciliation external environmental costs caused by market failure, to achieve the rational allocation of environmental resources.

　　　In this paper, the knowledge and theory of international trade and environmental economics, take the environmental effects of processing trade in Guangdong Province as an example, try to theoretically discussed the role of the internalization of environmental costs on the sustainable development of processing trade, make empirical analysis of the effect of internalization of environmental costs, and make effective recommendations on processing of Guangdong Provincethe trading enterprises internalization of environmental costs.

　　　Through the study found that, the processing trade and environmental pollution causal relationship, while the processing trade in the high-speed development, industrial emissions and environmental pollution costs are increasing every year. Internalization of environmental costs is an inevitable choice for sustainable development of processing trade. Processing trade enterprises in Guangdong can implement enterprise internalization of environmental costs to optimize the product structure of the processing trade, increasing green connotation of enterprise products, thereby enhancing the international competitiveness of enterprises.

Keywords: Environmental cost；Internalization of environmental costs；Processing trade； Environmental effects；Environmental pollution