摘要
保理是建立在销售信用管理基础上的应收账款融资业务,它独特的管理职能和融资职能使其对当今中国企业乃至中国经济具有重要的价值。我国商业银行在保理业务的经营中要注意扬长避短,使保理业务的价值在我国经济的进一步发展中得到充分的展现。
Factoring, the receivable finance based on trade credit management, is valuable to our companies for improving their receivable management as well as their cash flow. Commercial banks involved in this business should understand the difference between factoring and traditional banking products, and have factoring to be duly applied.
出处
《哈尔滨商业大学学报(社会科学版)》
2004年第5期19-20,29,共3页
Journal of Harbin University of Commerce:Social Science Edition