随着市场经济迅猛发展,赊销已占据了企业间交易方式的主导地位,但随着应收账款的不断增加,坏账风险也会加大,于是,应收账款融资越来越受到企业的青睐。应收账款融资是企业为获得资金并转让风险,根据自身的生产经营和资金状况,以及公司未来经营发展的需要,通过科学的预测和决策,适宜地转让应收账款,以保证公司正常生产、经营需要的理财行为。目前,企业常用的应收账款融资方式通常有应收账款抵借、应收账款出售和应收账款证券化三种,而国际贸易中别具特色的综合性金融服务——国际保理业务却一直被企业和学术界所忽视。 With the rapid development of market economy, credit sales have taken the leading position in the transaction between enterprises, but with the increase of accounts receivable, the risk of bad debts will increase. As a result, receivables financing is more and more affected by the Favor. Accounts receivable financing is the business for the acquisition of funds and the transfer of risk, according to their own production and management and financial conditions, as well as the company’s future business development needs, through scientific prediction and decision-making, appropriate transfer of accounts receivable to ensure that the company normal Production, management needs of financial behavior. At present, the receivables financing commonly used by enterprises usually include three types of loan receivables, receivables securitization and accounts receivable securitization. However, the unique and comprehensive financial services in international trade - International Factoring business has always been ignored by business and academia.