| ——我国企业的海外呆帐坏帐数额达一千亿美元，而且每年以150亿美元的速度在增长。
——对外贸易风险很大，信用证结算足以最大限度地降低风险。
卢先生从事追收海外欠帐的业务已很长一段时日，但现在仍记得几年前他没有处理的一宗案子。
一天，宁夏的一家贸易公司的总经理打电话给卢先生，诉说他公司与海外有一宗交易，怀疑收款有麻烦。他说，银行来通知称，他们递交的信用证单据有不符点，银行可能要拒付票款。
卢先生得知货物仍在运输途中，所以建议他稍安勿燥，等进一步弄清情况后再作打算。但这位总经理还是迫不及待地第二天一大早就乘头班飞机飞往北京，到卢先生的办公司找他，请求帮忙收款。
“虽然案子没有经过收帐程序就已经得到了解决，但这件事给我深刻的印象，” 卢先生说道。“我国的所有贸易公司如果都像宁夏公司这样意识到海外业务的风险性，目前就不会受累于数额庞大的海外呆帐坏帐。
显然，国内许多出口商不是很关注对方的信誉，而有些公司仅仅凭一个电话就发货。值得注意的是，堕入债务陷阱的不仅仅是中小型出口公司，大公司也不例外。2004年，我国家电巨头长虹公司就被其美国分销商APEX拖欠42亿元人民币（5.25亿美元）。APEX的老板因涉嫌诈骗后来在中国被捕。
有关我国企业的海外呆帐坏帐数额，虽然没有准确的数字，但国家商务部下属的相关研究部门估计，这个数字将约为一千亿美元，并以每年150亿美元的速度在增长。据一项调查显示，我国企业的呆帐坏帐比率高达5%-30%，而发达国家平均只有0.25%-0.5%。有法律界人士将我国的这一比率归咎于法律壁垒、语言障碍以及昂贵的收帐服务收费。
例如，在美国，律师的收费为每小时350美元，同时收取官司所赢金额的25%-35%作为佣金。为中国企业追收欠帐需耗费相当时日，而且欠帐时间越长，成功追收的机会越低。对逾期60天-90天的应收帐款，企业应积极采取措施尽快收回，这点非常重要。美国的统计数据显示，逾期三年的欠款，难以收回。
有关风险管理，专家们认为，我国企业对应收帐款一开始就要建立监控机制。美国的一家国际商业信用管理及收帐公司的高级主管说：“信用管理部门应收集并及时更新客户的有关资料。”
显然，并非所有企业都有信用管理意识。在广交会上，很多出口企业对外签约时同意接受不利于自己的付款条件。目前国内有向企业提供信用报告的机构。这些专业咨询机构提供的信用报告内容涉及十多个行业有关业务历史及操作规范等方面。
不过，国内很多公司，如上述所说的宁夏公司，采取谨慎的方法来管理业务风险。对不熟悉的海外贸易伙伴，公司只接受信用证而拒绝任何其他结算方式。“也许这不是最有效的方法，但足以最大限度地降低外贸业务风险。”卢先生如是说。（来源：中国日报商业周刊，2006-11-27）
附英文原文
DEBT TRAP
Business is booming, but part of the art of the deal is making sure you get paid
By JIANG WEI
LU Yue has been dealing with overseas debt collection for a long time, but he can still recall a case he did not handle years ago.
The general manager of a Ningxia-based trading company called Lu one day, telling him his company was dealing with an overseas business, but he suspected there might be problems with the payment.
He said his company was notified by a bank that discrepancies were found in the letter of credit and it might decline to honour it.
Lu, chief manager of Sinosure’s Debt Collection Division, learned the goods were still on the way to the destination and suggested he wait until things were clearer.
Ignoring Lu’s advice, the manager took the first flight to Beijing and appeared at Lu’s office early the next morning. He asked Lu for help in debt recovery.
“Although the case ended up not needing the debt-collection process, I was deeply impressed by the incident,” Lu says. “If all Chinese trading companies were as aware of business risks overseas as this manager was, the country would not be burdened with the current large volume of uncollected accounts.”
Sinosure is the only policy-oriented credit insurance company specialising in export credit insurance in China. It started international debt collection services for uninsured transactions at the end of 2002. The Sinosure debt collection division handled 358 cases of overseas debt collection last year, compared with 184 in 2004.
Many domestic traders typically pay less attention to their buyers’ credit records and some even ship with just a telephone call.
And it’s not only small- and medium-sized business which fall into the trap. In 2004, China’s major electric appliance maker, Changhong, was defaulted of 4.2 billion yuan (US$525mil) by APEX, Changhong’s US distributor, whose president was later arrested in China on fraud charges.
There is no exact figure of how large a burden of overdue accounts Chinese firms carry. Han Jiaping, director of the credit management department affiliated to the research institute of the Ministry of Commerce, estimates the figure is likely to be about US$100bil – and growing by US$15bil each year.
According to a survey, Chinese companies’ bad-debt ratio is as high as 5% to 30%, while the average is 0.25% to 0.5% in developed countries.
Liu Haishan, a lawyer with US-China Assets Management, attributes the huge Chinese figure to barriers in laws, languages and costs when seeking collection.
Most Chinese firms with uncollected accounts are not familiar with the laws overseas when they do business with importers from countries that have not signed a debt recovery treaty with China.
For example, lawyers in the Unites States charge US$350 per hour and take 25% to 35% of the total award as commission if they win the lawsuit.
Also, the time period for collecting the overdue debts of Chinese enterprises is relatively long. But the older an account becomes, the lower the chances of recovery.
It is critical to take pro-active action once an account receivable goes 60 to 90 days past its due date, US statistics show, and it is hard to get the money back if the period exceeds three years.
Risk Management
In experts' view, it is vital for Chinese traders to establish a regime to oversee their accounts receivable from day one.
"A credit management department should collect and keep updating information on all customers," says Julian Chen, a senior executive with ABC-Ameaga, an international commercial credit management and collection firm in the United States.
Clearly, not all firms are credit conscious.
At the Canton Fair, China's oldest and largest export event, many Chinese businesses agree to unfavourable payment terms.
Some companies and organizations do provide credit reports in case a trading company does not have its own credit management department. A credit report from a specialized consulting firm usually covers dozens of sectors, ranging from history to operation.
And some domestic companies manage business risks prudently, such as the Ningxia-based company which called sinosure. In trade with unfamiliar partners, the company now refuses any other payment except letters of credit.
"Maybe it is not the most efficient way, but it is good enough to minimize the risks in foreign trade." Lu says.(China Daily Business Weekly, Monday, November 27, 2006)
另请浏览：严防信用证诈骗、谁该为信用证欺诈买单？ |
