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应收账款的质押、转让和保理制度及其会计处理
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作者 伍贤秋 《中国财经信息资料》 2009年第10期48-48,F0003,F0004,47,共4页
一、应收账款的质押、转让和保理制度 在《美国统-商法典》第九编中,应收账款被界定为:对任何售出或租出的货物或对提供的服务收取付款的权利,只要此种权利未由票据或动产契据作为证明,而不论其是否已通过履行义务而获得。也就是... 一、应收账款的质押、转让和保理制度 在《美国统-商法典》第九编中,应收账款被界定为:对任何售出或租出的货物或对提供的服务收取付款的权利,只要此种权利未由票据或动产契据作为证明,而不论其是否已通过履行义务而获得。也就是说即使是应收债权的性质,但若以票据或有价证券(包括股票、债券等)为权利载体的就不被界定为应收账款。 展开更多
关键词 应收账款 保理制度 会计处理 质押 转让 应收债权 有价证券 第九编
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探析保理制度在我国的运作
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作者 林建华 张建 《商务与法律》 2004年第1期24-27,共4页
随着我国社会主义市场经济的不断发展,我国参与国际贸易的活动也日趋额繁,国际贸易己经成为我国整个经济建殴中的一个十分重要的内容。尤其我国已加入了WTO.使国际贸易活动中的实质性阶段.即结算阶段的形式和方法也务必要迎合国际... 随着我国社会主义市场经济的不断发展,我国参与国际贸易的活动也日趋额繁,国际贸易己经成为我国整个经济建殴中的一个十分重要的内容。尤其我国已加入了WTO.使国际贸易活动中的实质性阶段.即结算阶段的形式和方法也务必要迎合国际上的相关规则及要求。 展开更多
关键词 保理制度 银行管理 保理业务 国际贸易 法律文化
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保理及保理合同法律问题初探 被引量:9
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作者 曾洋 《南京大学法律评论》 2003年第19期119-129,共11页
金融创新已成为推动经济发展的重要力量。尽管保理已有百余年的历史,但在我国仍然是较新的金融品种。本文参照《国际保理公约》,结合我国金融实务界、法学理论界的相关认识,对保理的基本法律问题:诸如法律概念、特征、类型等作一个系统... 金融创新已成为推动经济发展的重要力量。尽管保理已有百余年的历史,但在我国仍然是较新的金融品种。本文参照《国际保理公约》,结合我国金融实务界、法学理论界的相关认识,对保理的基本法律问题:诸如法律概念、特征、类型等作一个系统的基础性研究,并根据保理的不同类型,综合分析了保理合同法律关系,同时对保理合同的基础——应收帐款之债权转让的法律性质进行分析,并阐述了特定类型的保理合同在这方面的例外。 展开更多
关键词 保理合同 中国 供应商 保理制度 立法 保理业务 应收帐款转让 法律性质
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保理机制对于影子银行发展的探析
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作者 胡婧昀 曾兆苗 刘艳玲 《现代商业》 2015年第15期230-231,共2页
P2P网贷一直是社会的热点话题,e租宝的出现,将保理业务融入其中,A2P模式下,让网贷发展出现了新的机遇。互联网金融和影子银行一直是我国近几年金融领域的新宠。本文通过对互联网金融和影子银行的界定,提出互联网金融属于影子银行体系这... P2P网贷一直是社会的热点话题,e租宝的出现,将保理业务融入其中,A2P模式下,让网贷发展出现了新的机遇。互联网金融和影子银行一直是我国近几年金融领域的新宠。本文通过对互联网金融和影子银行的界定,提出互联网金融属于影子银行体系这一观点。其次通过对e租宝保理业务的介绍和A2P模式的分析,提出可以将保理等一系列制度应用到影子银行体系当中,最后对于影子银行的发展提出监管和自己的建议。 展开更多
关键词 互联网金融 影子银行 保理制度 A2P
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浅谈国际保理风险的防范 被引量:1
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作者 史巧娟 《广东审计》 2002年第10期37-39,共3页
所谓保理(factoring)又称保付代理,是在以赊销(0/A)为支付方式的货物买卖中,由商业信用和银行信用相结合的一种集融资、结算、财务管理、信用担保为一体的综合性的贸易支付方式。它主要在信用销售的情况下,由中介机构(保理商)以... 所谓保理(factoring)又称保付代理,是在以赊销(0/A)为支付方式的货物买卖中,由商业信用和银行信用相结合的一种集融资、结算、财务管理、信用担保为一体的综合性的贸易支付方式。它主要在信用销售的情况下,由中介机构(保理商)以承购卖方应收账款的方式,向卖方提供融资和买方信用担保服务。保理分国内保理和国际保理两种。 国际保理是保理制度在国际贸易领域中的表现形式。它可以分为出口保理业务和进口保理业务。出口保理业务针对挂账(O/A)、承兑交单(D/A)、付款交单(D/P)等非信用证交易方式的特点,可以向出口商提供以下服务:海外进口商的资信评估;提供100%的出口信用风险担保;以账款预支的方式提供出口商所需的资金融通,加速资金周转;应收账款的管理及追收。进口保理业务则为进口商事先批准一个信用额度,使进口商无须开信用证,向海外出口商以挂账方式进口货物。 展开更多
关键词 国际保理业务 风险防范 保理制度 保理合同 国际贸易 保理方式 客户 如实陈述义务 保证义务 通知义务 国际合作
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销售与收款内部控制的局限性及货款回收对策 被引量:2
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作者 徐汉峰 吴宝涛 《审计与理财》 2005年第S1期87-88,共2页
现行的销售与收款内部会计控制规范与当前某些企业由销售人员销售产品、催收货款、回收货款的实际情况脱节,建议建立销售机构经营目标责任制,落实财政部建立健全企业应收账款管理制度,同时建立应收账款保理制度。
关键词 销售 收款 应收账款 经营目标责任 保理制度
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保理法律制度初探 被引量:2
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作者 范晶晶 《前沿》 2004年第5期140-146,共7页
关键词 保理法律制度 经济贸易 中国 保理 债务人
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Building Long-Term Care Insurance System in China 被引量:1
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作者 Juan Yang Li Hua Chen 《International English Education Research》 2015年第6期77-79,共3页
The objective is to explore the foundation of the elderly long-term care insurance system in China, which is to face the problem resulted from aging of the population. Adopting the contrastive analysis to introduce br... The objective is to explore the foundation of the elderly long-term care insurance system in China, which is to face the problem resulted from aging of the population. Adopting the contrastive analysis to introduce briefly the long-term care insurance system in German, Japan and America for our learning. Therefore, China's long-term care insurance system could not totally indiscriminately imitate the mandatory long-term care insurance system in German and Japan, it also could not copy the business model of nursing insurance system in America. The conclusion is that long-term care insurance system in China should use the experience of developed countries based on the basic national conditions, doing some relative works, such as establishing policies and regulations, strengthening personnel training, and improving the market specification. 展开更多
关键词 Aging of population Long-term care insurance FAMILY Medical expenses.
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On Efficiency of the Compulsive Institution in the Environment Governance
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作者 FanGenyao JiangLF 《Ecological Economy》 2005年第2期52-56,共5页
Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual'... Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual's speculative behaviors, the government's deviation from its environmental governance, and the non-cooperative game between individuals and the legal organization, the implementation of the compulsive institutions is not as good as being expected. Through analyzing the mechanism of the compulsive institutions, this paper puts forward some suggestions to enhance the efficiency of such institutions' implementation. 展开更多
关键词 compulsive institutions in the environment governance EFFICIENCY non-cooperative game.
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The Value of Social Security Fund Research
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作者 Xueqian Bi 《International English Education Research》 2015年第6期42-44,共3页
The social security fund investment operations of the social security system of a country or even the whole economy has a very important role in recent years, although China's social security fund management has made... The social security fund investment operations of the social security system of a country or even the whole economy has a very important role in recent years, although China's social security fund management has made great progress, but China's social security fund investment operations in increasing the value of the pursuit of this goal, while also facing tremendous pressure. After years of practice of reform, China's old-age, unemployment and medical insurance and minimum living focused on the social security system has taken shape, but also the corresponding social security fund was established. Part of the problems of social security funds and other investment operations are increasingly apparent. How to achieve the social security fund is necessary to ensure payment, but also realize the accumulation, it is necessary to increase the value, but also to avoid risks, it has become an urgent task of China's reform and development. Social Security Fund Investment Management became the central task of the Social Security System. 展开更多
关键词 Pension Social Security Fund Increasing the value of the Fund.
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Study on the Safety of Physical Education in Colleges and Universities
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作者 Ping Wei 《International English Education Research》 2014年第3期159-161,共3页
This paper uses survey research methods to research the three factors affecting sports teaching safety and management in the colleges and universities. It proposed to increase the awareness of the safety of teachers a... This paper uses survey research methods to research the three factors affecting sports teaching safety and management in the colleges and universities. It proposed to increase the awareness of the safety of teachers and students. And it should have a rational organization of teaching. It also should increase financial input on a regular basis in the field and equipment maintenance. Specialized security agencies and establish safety management systems and contingency plans, to encourage students to participate in accident insurance, guarantee learning the sports teaching activities of the security. 展开更多
关键词 Physical Education Sports Teaching Safety Colleges and Universities
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Study on the policy reform of rural subsistence allowances
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作者 LIU Yuya 《International English Education Research》 2016年第12期51-53,共3页
In the rapid development of China's urbanization under the background of the implementation of the rural minimum living security system faces the problem of guaranteeing fund raising low object finds difficulties, la... In the rapid development of China's urbanization under the background of the implementation of the rural minimum living security system faces the problem of guaranteeing fund raising low object finds difficulties, lack of subsistence fund management and operation supervision, guaranteeing that the system failed to effectively implement the" Should ensure as far as possible to protect" problem. Increase the central budget for rural residents to fund investment, improve the rural minimum living security object discrimination and exit system, strengthen the system of subsistence allowances operation supervision, accelerate the pace of the construction of legal system of subsistence, countermeasures of rural reform policy. 展开更多
关键词 rural minimum living security system policy reform IMPROVEMENT
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