《出口收汇考核试行办法》规定，如交单率达不到8 0%，一律评为“出口收汇高风险企业”。我认为，如交单率达不到8 0%，的不视其收汇率的高低而一律评为“出口收汇高风险企业”是不尽合理的，因为有些企业虽然交单率未达到8 0%，但是在考核期内其收汇率却很高，甚至达1 0 0%， The Provisional Measures for the Examination of Export Receivables shall stipulate that if the delivery rate is less than 80%, the rate shall be rated as “High-risk Export-Imported Enterprise”. I think that if the delivery rate of less than 80%, regardless of the level of its exchange rate and are generally rated as “high-yield export foreign exchange business,” is not reasonable, although some companies pay the single rate does not reach 8 0%, but in the examination period, the exchange rate is very high, even up to 100%