应收账款证券化——企业融资方式新选择

Accounts Receivable Securitization——A New Financing Method

应收账款的回收和变现,对企业保持充足的现金流、维持正常生产经营活动,将起到至关重要的作用。利用资产证券化这种先进的融资模式和技术,对应收账款实行表外融资,无疑可以成为化解企业巨额应收账款风险的一个新的重要途径。本文从应收账款证券化的一般原理和运作机制出发,分析应收账款证券化思想在我国运用的现实意义,探索我国应收账款证券化道路上存在的问题和障碍,并提出对策和建议。

Accounts receivable＇s collection perform a vital role for a corporation in keeping sufficient cashflow and maintaining normal operating activities. Accounts receivable securitization is an advanced financing model, which undoubtedly will become a new method to diminish the risk of major uncollectable. Accounts receivable .this essay firstly demonstrates the basic principle and operation mechanics of Accounts receivable securitization .Then the author analyzes the practical significance and bring light to the problems and obstacles existed in it＇s application in china .FinaLly, the author also gives some advice.