企业应收账款融资及其会计处理

Enterprise Account Receivable Financing and Accountant Process

我国的经济步入快速发展时期,企业通过传统的融资方式——银行借款以及发行证券等获取资金支持的比率越来越小,另一方面,随着经济生活中买方市场的形成,企业日益面临着赊销后产生大量应收帐款而引发的资金周转困难。与此同时,商业银行也为了避免增加新的不良信贷资产,对企业的贷款发放也更加谨慎。在这种情况下,开展应收帐款融资业务的研究,将为银企双方都开辟出一条新的思路。

Because the economy in China is entering a period of rapid development, the rate of obtaining financial support through traditional financing, that is, loaning from banks and issuing the securities, is becoming less and less. On the other hand, with the forming of the buyer＇ s market in the economic life and due to a large amount of account receivable brought by selling on credit, the capital turnover is difficult.Meanwhile, commercial banks are careful with business loans in order to avoid bad credit increase. Under such circumstances, both the banks and the enterprises can benefit from research of financing business of the account receivable.