论文部分内容阅读
2011年10月23日,某拖鞋企业惨遭海外订单毁约卖库存的骗局,损失260万元。5月份南美客商主动上门,签下拖鞋订单每双单价约7元,120万双,价值840万元。当企业如期完成订单交货时,对方发函告知这批拖鞋的质量不符合要求,就消失得无影无踪。客商拒绝接收货物,鞋厂面临资金链断裂的风险。这批拖鞋成本每双6元,120万双成本共720万元,客户当时只支付了定金100万元,企业资金垫付了600多万元。由于按订单要求生产时鞋面上加贴了特殊标志,其他客商不愿购买这批个性产品。正在这时,另一个自称南美某贸易公司驻中国代表处的客商拿着和订单鞋款一致的样品来求购库存产品,最终双方以每双4元成交。当企业把货送到港口,才发现货运单据上该客商的地址和之前下订单的客商相同,致使企业白白损失260万元。我国制鞋企业是世界鞋产品的主要出口方,许多企业靠外贸订单生存,在当前人工成本提升、原材料价格大幅上涨、人民币不断升值、欧美债务危机等压力下,外贸订单的利润本来已经很低,如果再遭遇外贸风险将会对企业造成巨大损失。本文结合案例对制鞋企业外贸订单中的信用风险及防范措施进行分析。
October 23, 2011, a slipper enterprises tragedy overseas orders to sell the inventory of the scam, a loss of 2.6 million yuan. May South American businessmen take the initiative to come, signed slippers order price of about 7 yuan each pair, 1.2 million pairs, the value of 8.4 million yuan. When the company completed the delivery of the order as scheduled, the other party sent a letter that the quality of these slippers did not meet the requirements, it disappeared without a trace. Merchants refused to accept the goods, shoe factory is facing the risk of strand breaks. The cost of these slippers 6 yuan per pair, 1.2 million pairs of costs a total of 7.2 million yuan, the customer was only paid a deposit of 1 million yuan, corporate funds advanced more than 600 million. As the requirements of the production order when the upper affixed to affix a special logo, other merchants do not want to buy these personalized products. At this moment, another merchant who claimed to own a trading company in China in South America held a sample of shoes that was in line with the order of shoes to buy inventory products, and the two sides eventually sold at 4 yuan per pair. When the enterprise sent the goods to the port, it was found that the shipping documents on the merchant’s address and merchants prior to placing the same, resulting in a total loss of 2.6 million yuan business. China’s shoe-making enterprises are the main exporters of the world’s shoe products. Many enterprises rely on foreign orders to survive. Under the pressure of rising labor costs, rising raw material prices, the continuous appreciation of the Renminbi and the debt crisis in Europe and the United States, the profits of foreign trade orders are already very low , If encounter the foreign trade risk will cause the huge loss to the enterprise. This article analyzes the credit risk and precautionary measures in foreign trade orders of shoe-making enterprises with the case.