东莞市第二市区检察院昨日发布调查报告称，加工贸易环节成为中小企业间合同诈骗的多发地带。据统计，2010年以来，市第二市区检察院共办理中小企业间合同诈骗案件41件49人，75%的案件是加工贸易环节的合同诈骗，涉案总金额高达6000余万元，单件损失最大达1900余万元。

Dongguan city second city's procuratorate investigation published yesterday says,Processing trade link between contract fraud and multiple zone become small and medium-sized enterprises (smes).According to the statistics,Since 2010,City second city's procuratorate, a total of small and medium-sized enterprises between the contract fraud with 41 cases of 49,75% of contract fraud case is processing trade link,The total amount of up to 6000 more than ten thousand yuan,Single biggest losses amounted to more than 1900 ten thousand yuan.

　　手法一：“以小骗大”

Methods a:"With little cheat big"

　　老板“以小骗大”诈骗124次

The boss"With little cheat big"Fraud 124 times

　　曹某原投资30余万元在东莞注册了一家电子公司。2010年，公司出现巨额亏损，于是曹某就和公司经理陈某在一起商量如何突破公司的困境。二人打起了加工贸易环节的主意，想利用货、款之间的时间差，骗取货物。

Cao Mou original investment of more than 30 ten thousand yuan registered a electronics company in dongguan.In 2010,,Company a huge loss,Then Cao Mou XXL and the managers of the company together to discuss how to break through the dilemma of the company.Two people to play up the idea of processing trade links,Want to take advantage of the goods/The lag between,To defraud the goods.

　　2011年以来，按照事前商量，陈某疯狂向31个企业定购小额的货物，并按照合同准时交付了货款。经过几次小额的贸易后，供货商已经完全信任了陈某。随后，陈某便与供货方签订大额的购货合同，同时约定“货款月结”。到月底时，陈某便找各种理由拖延付款时间，同时以低价变卖货物，然后逃匿。供货商由于有正规的合同在手，所以并没有过多催促。截至案发，2人共124次骗取31家企业共计价值约228万元的货物。

Since 2011,According to the prior to discuss,XXL crazy order to 31 enterprises small goods,And the payment according to contract on time delivery.After several small trade,Supplier has full trust the XXL.then,XXL will sign a big purchase contract with the supplier,At the same time agreed"The payment month knot".When at the end of the month,XXL will find all sorts of reason to delay the payment time,At the same time to sell goods at a low price,And then escaping.Because supplier have a formal contract in hand,So not too rush.As of the crime,2, 124 and diddle 31 companies a total of about $2.28 million worth of goods.

　　检察官总结：在“以小骗大”类型诈骗中，犯罪分子一般在预付定金和小额交易中信守合同骗取被害方信任，然后再签订大合同，以“试货”、“观察市场反应”等为借口约定“先货后款”，骗取大宗货物。

Prosecutors concluded:In the"With little cheat big"In the type of fraud,Criminals more in the down payment and a small business to keep contract defraud murdered the trust,And then sign a big contract,In order to"Try the goods"/"Watching the market reaction"As an excuse"First paragraph after the goods",Diddle commodities.

　　手法二：“以大骗小”

Methods two:"Small to big fool"

　　“以大骗小”诈骗260多万

"Small to big fool"More than 260 fraud

　　几年前，刘某成立一家贸易公司，主要为其他公司做加工生意，收取加工费。金融危机后，公司出现亏损。于是，刘某便利用以公司名义，先后多次与另一家公司签订利润大的购销合同。

A few years ago,LiuMou set up a trading company,Main processing business for other companies,Charge a processing fee.After the financial crisis,Company losses.so,LiuMou convenience for the name of the company,In numerous profits big purchase and sale contract with another company.

　　正如刘所料，对方公司欣然签订了此合同，并按照刘某的要求预先支付货物订金。截至案发，刘某通过这种方式，先后4次共骗得他人订金260余万元，随后逃匿，挥霍一空。

As liu had thought,The other company willingly entered into the contract,And pay the deposit in advance according to the requirements of LiuMou.As of the crime,LiuMou in this way,Four were deceived by others to deposit more than 260 ten thousand yuan,Then escaping,Frittered away.

　　检察官总结：在“以大骗小”案中，犯罪分子一般以利润较大的大额贸易为诱饵，与被害方签订合同，承诺到期提供货物，骗取对方订金。

Prosecutors concluded:In the"Small to big fool"In the case,Criminals usually with big big trade profit as bait,Sign a contract with the party,Commitment due to provide the goods,To defraud the other deposit.

　　手法三：“半真半假”

Methods three:"half-truths"

　　加工成品大部分低价销售

Most processing finished product sold

　　文某经营着无工商营业执照的毛织厂。去年三四月间，文某与多家企业签订8份织缝挑的加工合同。合同约定：这几家公司等向文某提供价值175余万元的生纱等原材料，文某加工完成后交付供货方，供货方支付加工费。

Text runs without industrial and commercial business license hair factory.Last year, between April and march,Text sign 8 a knit stitch with more enterprises to choose the processing contract.Contract agreement:These companies such as XiangWen one offers more than 175 ten thousand yuan worth of raw yarn and other raw materials,Text processing after the completion of the delivery to supplier,The supplier pay the processing fee.

　　文某将一小部分材料委托他人加工，并将成品交给供货方，骗取信任，而剩余大部分材料则被其低价销售。5月底，文某手机停机，携带赃款潜逃。

Text will be a small part of the materials entrusted processing,And the finished product to the supplier,trusted,But most of the remaining material was the low sales.At the end of may,A mobile phone downtime,Carry money fled.

　　检察官总结：犯罪分子在大额加工贸易中，一方面，完成部分成品并交付给被害方骗取被害方的信任。另一方面，秘密出售剩余货物逃匿，该类诈骗迷惑性极强。

Prosecutors concluded:The criminal in a large amount of processing trade,On the one hand,Complete some finished and delivered to the murdered diddle murdered party's trust.On the other hand,Secret sale of surplus goods escape,This kind of fraud is deceptively strong.

　　手法四：“借鸡生蛋”

Methods four:"Lend chicken unripe egg"

　　离职员工诈骗前东家客户

Leaving employees to former club customer fraud

　　犹某原系某工厂业务员，离职以后一直没事可干。2011年7月，犹某仍称自己是该厂业务员，打电话给另一家公司，说需要做牛角支架。为使对方公司相信，他让对方到该厂厂房一楼的办公室取样板，同时又带其在厂内车间参观。随后，双方签订了订购加工合同。

Of a certain department of the original factory salesman,After departure has nothing to do.In July 2011,Still a still claims to be the factory salesman,Make a phone call to another company,Said horn bracket needs to be done.To make each other trust,He let the other side in the factory workshop on the first floor office take sample,Take it in the factory workshop to visit again at the same time.then,Both sides signed the order processing contract.

　　8月下旬，对方公司将货物交给犹某后，迟迟没有收到货款，同时犹某的手机也关机了。于是，对方公司便直接与该厂联系，最后得知犹某早在7月份就已经离厂了，不属于该厂员工。截至案发，犹某共骗得多家企业价值20余万元的货物。

In late August,After deliver the cargo to one of the other company,Has not received payment for goods,At the same time of a cell phone also shut down.so,The other company will contact the factory directly,Finally learned of a particular early in July, it has been away from the factory,Do not belong to the plant employees.As of the crime,Much like a total fool companies more than 20, ten thousand yuan worth of goods.

　　检察官总结：在“借鸡生蛋”的诈骗案中，犯罪分子利用曾经担任某公司采购员、业务员的身份，离职后，继续以原公司名义与以前的合作伙伴签订合同，诈骗钱财。

Prosecutors concluded:In the"Lend chicken unripe egg"In the fraud,Criminals make use of the former company buyer/The identity of the salesman,After leaving office,Continue to the original name of the company sign a contract with former partners,swindled.

　　检察官建议：企业加强防范最重要

Prosecutors suggested that:Enterprises to strengthen the prevention is the most important

　　检察官建议，企业在签订合同前，要严格审查合同方及签订合同人的资质、合同方注册资金、资产负债、生产能力和技术设备等情况；在签订合同时，要严格审查有关货物验收、付款期限、合同纠纷诉讼途径等重要款项；在履行合同过程中，要及时核实用于抵押物品、票据的真实性。

Prosecutors suggested that,Enterprise in before signing the contract,We will strictly review the contract and the qualifications of the person signing the contract/The registered capital of contract party/Assets and liabilities/Production capacity and technical equipment, and so on and so forth;In when signing a contract,To strict scrutiny about acceptance of the goods/Payment deadline/Contract dispute lawsuit way and other important items;In the process of the contract,To timely check items for mortgages/The authenticity of bills.

　　同时，政府有关部门要把好市场主体的准入关，建立信息共享机制，保障企业信息的真实性。进一步完善企业信用分类监管机制，对企业信用实行分类管理，建立专门的合同诈骗等违法犯罪企业信息数据库，向社会提供信用查询服务。

At the same time,The relevant government departments to the market main body access as well,Establish information sharing mechanism,Ensure the authenticity of information of the enterprises.To further improve enterprise credit classification supervision mechanism,Credit to the categorized management of enterprises,Establish a contract fraud and other illegal and criminal enterprise information database,Provide credit query service to the society.

　　司法机关要加强立案监督，防止“以罚代刑”，加快办理此类案件的节奏，加大追逃追赃力度。同时，及时结合办理的案件，利用检察建议、法律宣讲等手段，帮助企业堵塞管理漏洞。

The judicial organs shall strengthen supervision case,To prevent the"Punishment for punishment",The rhythm of speed up to deal with such cases,Intensify pursuit recover stolen money or goods.At the same time,Combined to handle the case in a timely manner,Use of procuratorial suggestion/Legal means such as preaching,Help enterprises to plug up loopholes in management.