浅议应收款项融资

Brief discussion on accounts receivable financing

应收款项融资是国际金融市场上常见的一种融资方式。文章简单介绍了应收款项融资产生的原因、内容和作用,重点介绍了应收款项融资业务主要的3种基本方式:应收票据贴现、应收账款抵借和应收账款让售。

Accounting receivable financing is a common way of financing in international financial market.This paper briefly introduces the causes,content and function of accounts receivable fianancing,and emphatically introduces the three basic ways of this business——notes receivable discount,loan of accounts receivable and accounts receivable factoring.