建筑企业应收账款保理法律实务探讨

Discussion on the Legal Practice of Accounts Receivable Factoring in Construction Enterprises

在《建设工程施工合同》应收账款保理得到了立法及司法的确认后,建筑企业开始面临越来越多的应收账款保理业务。概述建筑企业应收账款保理,从有追索权保理、无追索权保理的特点着手,分析企业偏好及操作适配,探讨操作实务中常见的法律问题,并简要阐述对建筑企业应收账款保理发展的思考,包括有限有追索权保理业务办理、司法实践对保理实践的认可等。

After the ＂construction contract＂ receivables factoring confirmed by legislation and confirmation,construction enterprises are facing more and more accounts receivable factoring business. This paper summarizes the accounts receivable factoring in construction enterprises,then from the characteristics of recourse factoring,non-recourse factoring,analyzes the business preferences and operational adaptation,and discusses the common legal problems in practice,and briefly expounds the development of the accounts receivable factoring of construction enterprises,including handling the factoring business with limited recourse,recognising the factoring business in judicial practice.