目前我国已和世界上170多个国家和地区建立了国际贸易关系,出口量逐年增长。在出口产品中,纺织产品占很大比重,1985年尽管国际市场不景气,但纺织品出口换汇仍比1980年增长28％。发展出口,不仅可以多创外汇,也可以通过出口产品经济效益的提高,为国家提供更多的积累资金。 (一) 什么是出口产品的经济效益由于我国当前的外贸体制、核算体系和作价办法等影响,外贸公司出口盈亏与出口产品的经济效益并不是一回事,外贸公司的出口盈亏中包含着进口原料价差、进口税、工业产品利润税金等种种因素,这些因素与生产成本组合在一起,掩盖了出口产品算国家大帐的真实盈亏。具体来说:外贸出口盈亏是以换汇成本为基础进行核算的,而换汇成本的计算是以出口产品国内成本与出口外汇净收入相对比而求得,是表明通过商品出口,用多少人民币可以换回一个单位外币的比例数,它反映出口商品换取外汇的能力。计算公式如下: At present, China has established international trade relations with more than 170 countries and regions in the world, and its export volume has increased year by year. Among the export products, textile products account for a large proportion. In 1985, despite the sluggish international market, the exchange of foreign exchange in textile exports was still 28% higher than in 1980. The development of exports can not only create more foreign exchange, but also provide more accumulated funds for the country through the economic benefits of export products. (I) What are the economic benefits of export products? As a result of China’s current foreign trade system, accounting system and pricing methods, foreign trade companies’ export profits and losses are not the same as the economic benefits of export products. Foreign trade companies’ export profits and losses include imports. Various factors such as raw material price difference, import tax, industrial product profit tax and so on, these factors combined with the production cost, masking the real profit and loss of the country’s large accounts accounted for by the export products. Specifically, the profit and loss of foreign trade is calculated based on the cost of foreign exchange, and the calculation of exchange cost is based on the relative ratio between the domestic cost of export products and the net foreign exchange earnings from exports, indicating how much RMB will be used for export. The exchange rate of a unit foreign currency can be exchanged, which reflects the ability of export goods to exchange foreign exchange. Calculated as follows: