在WTO《补贴协定》下有关出口补贴的争端案件中,如何判定“事实上以出口为条件的补贴”历来是一个难点。而同时,在WTO争端解决机制中,涉及“事实上以出口为条件的补贴”案件,大多背景复杂,头绪繁多,而审理案件的专家组或者上诉机构则往往殚精竭虑,在千方百计理清事实的同时,也努力建立合理可信的分析框架和方法,以求明法析理,体现法律标准之明确、统一和公正。本文通过系统梳理相关四起案件的专家组和上诉机构报告对这一问题的阐释,分析展示专家组和上诉机构思考的逻辑和角度,以为我们更加深刻领悟这一概念和未来相关政策之制定提供参考。 How to determine the “export-dependent subsidy” has always been a difficult point in the dispute over export subsidies under the WTO Subsidy Agreement. At the same time, most of the WTO dispute settlement systems involving “export subsidies” are complicated in nature and have a lot of clues. However, expert groups or appellate bodies handling cases are often trying their best to find out the facts At the same time, we also strive to establish a reasonable and credible analytical framework and method to seek clarification and clarification of the law and clarify the unity, clarity and fairness of the legal standards. This article systematically sorts out the explanation of this issue by systematically reviewing the reports of the panel of experts and appellate bodies in the four cases and analyzes the logic and angle of reflection on the panel and the appellate body in order to provide us with more insight into this concept and the formulation of relevant policies in the future .