我国保理业务发展研究

On the Development of Factoring Industry in China

保理是一种通过收购企业应收账款为企业融资并提供相关服务的金融业务 ,是一种完全不同于银行信贷的产品。由于保理在满足中小企业融资需要和国际贸易融资与结算方面具有明显优势 ,本世纪 6 0年代以来 ,这一业务得到了蓬勃发展 ,目前在许多国家保理已作为一个单独的行业成为金融业的一个重要组成部分。由于各方面条件所限 ,保理业务在我国的发展还处于起步阶段 ,目前国内还没有专门的保理公司 ,只有几家商业银行开办保理业务 ,且在管理和操作上还存在一些问题 ,其在中小企业融资和综合服务方面的优势未能充分发挥。在我国积极推动保理业的发展 ,将对解决目前存在的中小企业融资难问题和推动出口增长具有重要意义 ,且市场潜力巨大。因此 ,各方面有必要采取措施改变目前我国保理业务的现状 。

This paper is a study for how to develop factoring industry in China. The first part gives a comprehensive introduction of factoring as a financial product of discounting account receivables including its characteristics and varieties, operational procedures of doing factoring, fees involved, and the limitation in using it. It also specifies the key roles that factoring could play in financing, protection against bad debts and providing other services for SMEs and export industry. The second part introduces the rapid development of factoring as an industry in both developed and developing countries. The growing path of factoring industry in Taiwan'export factoring-domestic factoring-import factoring' could be learnt by China's counterpart. By comparison, the third part concludes that Chinese factoring industry is much under-developed in terms of the small scale of total turnover and a few banks offering it. Three main reasons for it are given in this part as well. In the fourth part, it stresses the importance of developing factoring industry in China for supporting SMEs and export growth, and the analysis on market potential of factoring in China is made. The last part gets the conclusion and makes suggestion, that is, due to the above importance and large market potential, it is crucial for the relevant parties to solve the current problems and to make every effort in creating better environment for promoting factoring industry in China.