应收账款保理与贴现的比较研究

Study on the Comparison with the Accounts Receivable Factoring and Discounting

应收账款保理与贴现是应收账款融资的两大重要手段,能有效缓解企业短期资金压力,改善信贷结构和资产质量。两者在内涵、业务种类与范围、法律关系、业务流程、融资成本与风险、会计处理方式等方面都存在不同程度的差异。

The accounts receivable factoring and discounting are the two important means of accounts receivable financing. It can effectively alleviate the pressure on corporate short - term funds and improve the credit structure and asset quality. There are some differences in the content, type and scope of business, legal relations, business processes, financing costs and risk, the accounting treatment and other aspects between them.