中文摘要：

中国-东盟自由贸易区（CAFTA）框架下我国广东、广西、海南、云南（粤、桂、琼、滇）出口产业生产贸易链（下简称“出口产业链”）的构建有其现实必要性。在出口产业链的构建过程中，必然会涉及到各地区之间金融、财政税收权益等多方面相关利益的调整，需要建立有效运行的利益补偿机制，对各省区之间的利益矛盾和冲突进行解决。本文从公共财政角度出发，深入分析并论证了CAFTA框架下出口产业链的构建对广东、广西、海南、云南4省区相关利益的影响，并认为地区间利益补偿机制的建立不仅应当包括纵向的利益补偿机制，还应当包括横向的利益补偿机制，同时还必须与其他非财政性政策进行协调与配合，实现良性互动。

英文摘要：

Under the CAFTA framework, construction of export industry production trade links of of Yue Gui Qiong Dian provinces has its practical necessity. In the process of building an export industry chain, it must involve in the adjustment of regional finance, fiscal taxation rights and other aspects of the relevant interests, needs to establish the effective operation of the interests compensation mechanism to solve the interests contradictions and conflicts between various provinces. This article has an in-depth analysis and proof about the influence of export industry production trade links, on four provinces, namely GuangDong, GuangXi, HaiNan and YunNan, and it considers that the construction of interests compensation mechanism between provinces not only includes the longitudinal benefit compensation mechanism, but also the horizontal benefit compensation mechanism, at the same time it must have a good coordination and cooperation with other un-fiscal policies.