浅谈应收账款保理融资在商品流通企业的运用——以云南电力燃料公司为例

The Application of Accounts Receivable Factoring in Commercial Enterprise:Taking YNPF Company as an Example

商品流通企业常常面临着因赊销产生大量应收账款而引发的资金周转困难问题。随着我国经济的发展和法律体系的不断完善,商业信用越来越盛行。运用应收账款进行融资,特别是应收账款保理融资是国际上解决应收账款问题的重要途径,是应收账款管理思路和管理手段的重要创新。应收账款保理融资能够帮助企业融通资金,改善财务状况,提高资产流动性,避免风险,可以化被动受制为主动出击,开辟了企业融资的新渠道。

Commercial Enterprises often face the difficulties of cash flow that a lot of trade receivables caused.With the development of our country＇s economy and constant improvement of the legal system,the commercial credit is more and more popular.Using the receivable to finance,especially the factoring is an international solution to the problem of cash flow,and is the important innovations of the management ideas and methods of receivables.Factoring is a financial transaction whereby a business sells its accounts receivable to a third party at a discount in exchange for immediate money with which to finance continued business.Factoring financing can help enterprises improve their financial situation,increase liquidity,avoid the risk,and change passive pressure for the initiative.Factoring financing is a new approach of corporate finance.