应收账款与企业融资

Receivables and Corporate Finance

应收账款是指企业在正常的经营过程中因销售商品、产品、提供劳务等业务,应向购买单位收取的款项。应收账款融资是指企业以自己的应收账款转让给银行并申请贷款,并向买方发出转让通知,并要求其付款至融资银行。本文对这两种经济行为进行了分析。

Receivables is that the enterprises should charge the money to buy units for selling goods, products, services and other business in the process of normal operation. Receivables financing is that the enterprises transfer their own receivables to bank and apply for bank loans, and issue the notice of assignment to the buyer, and require the payment to the bank financing. This paper analyzes the two economic behaviors.