我国发展应收帐款保理的对策研究

Research on the Development of Receivable Factoring in China

作为企业融资理财的一种新思路,应收帐款保理已被我国一部分上市公司和外贸企业采用,但大多数企业对此还十分陌生。简要地分析了应收帐款保理产生与发展的历程和应收帐款保理的基本特点及类型,提出了我国大力发展应收帐款保理应解决的若干问题。

Receivable factoring, as a financing tool, has been utilized in some listed companies and foreign trade companies, while is not familiar to some other companies in China. The paper analyzes not only the formation and development of receivable factoring, but also its basic characteristics and classifications. The author also makes some suggestions on the development of receivable factoring in China.