摘要
应收账款保理业务在促进企业合作和解决账款回收方面有重要的作用,我国此项业务开展的较晚,在制度上和观念上还有很多障碍。本文围绕应收账款保理业务的开展条件,提出加强保理立法,促进观念转变,加强银行风险防范等措施。
It is important for accounts receivable factor to stimulate enterprises co-operation and solute accounts receivable payback. For it was carried out later in China, there are lots of obstacles in system and idea aspects. The paper provides some measures around the transaction, for instance enhancing factor legislation, promoting ideas transform, enhancing bank risk avoidance and so on.
出处
《科技和产业》
2006年第12期47-49,52,共4页
Science Technology and Industry
关键词
应收账款
应收账款保理
风险防范
Accounts Receivable
Accounts Receivable Factor
Risk Avoidance
