外贸企业的经济效益须从三个方面加以考核,一是出口收汇额;二是上缴中央外汇;三是盈亏指标。其中对出口收汇额的考核,体现了外贸企业的特点。我们把出口商品销售收入按美元计算所需要的人民币总成本(包括,进价、加工费、商品流通费和出口税金)称为“换汇成本”。[即,每美元的人民币成本=出口商品人民币总成本+出口商品销售(美元)收入]“换汇成本”的内涵不仅说明在出口收汇额与出口成本之间存在着十分密切的关系,同时还表明对换汇成本的控制与提高外贸企业的创汇效益也有必然的联系。要提高外贸企业的经济效益,一方面是多创汇,早收汇,安全收汇;另一方面则是必需强化成本控 The economic benefits of foreign trade enterprises must be assessed in three aspects: first, the amount of foreign exchange received from exports; second, the transfer of central foreign exchange; and third, the profit and loss index. Among them, the assessment of foreign exchange receipts reflects the characteristics of foreign trade companies. The total RMB cost (including purchase price, processing fee, commodity circulation fee, and export tax) that we need to calculate the U.S. dollar sales revenue for export goods is referred to as the “exchange cost of foreign exchange”. [In other words, the RMB cost per dollar = total cost of exported goods RMB + income of export goods (US$)] The connotation of “exchange cost of exchange” not only indicates that there is a very close relationship between export receipts and export costs, but also It also shows that there is an inevitable link between the control of the cost of foreign exchange exchange and the improvement of the foreign exchange earnings of foreign trade companies. To improve the economic efficiency of foreign trade enterprises, on the one hand, they must earn foreign exchange, collect foreign exchange early, and securely collect foreign exchange; on the other hand, they must strengthen cost control.