makefile中变量传递到target调用的shell脚本中遇到的问题？

有如下makefile脚本：

# Rules
.PHONY : test

# ==============================================================================
ifeq ($(COCO_TESTCASE), ust_discovery_test)
  UST_SYS_XML ?= system-ss_picocom.xml
else
  export UST_SYS_XML ?= system-discovered.xml
endif

#.EXPORT_ALL_VARIABLES:
test:
	bash ./test.sh

其中 test.sh 内容如下：

#!/bin/bash -fe

echo "debug point " $UST_SYS_XML

如果在Makefile所在的目录下执行make test COCO_TESTCASE=ust_discovery_test命令，会打印期待的结果，不管变量UST_SYS_XML有没有用export标记，

debug point  system-ss_picocom.xml

如果在Makefile所在目录的上层目录执行make -f xx/Makefile test COCO_TESTCASE=ust_discovery_test, 则test.sh中不能正确拿到UST_SYS_XML变量，

UST_SYS_XML: Undefined variable.
有谁知道为啥吗？

找到了一种解决办法，是添加.EXPORT_ALL_VARIABLES:

# Rules
.PHONY : test

# ==============================================================================
ifeq ($(COCO_TESTCASE), ust_discovery_test)
  UST_SYS_XML ?= system-ss_picocom.xml
else
  export UST_SYS_XML ?= system-discovered.xml
endif

.EXPORT_ALL_VARIABLES:
test:
	bash ./test.sh

'.EXPORT_ALL_VARIABLES'

Simply by being mentioned as a target, this tells 'make' to export all variables to child processes by default. *Note Communicating Variables to a Sub-'make': Variables/Recursion.