摘要：随着我国经济的发展和法律体系的不断完善，商业信用越来越盛行。应收账款在现实生活中大量存在。以应收账款作为担保物能起到融通资金、加速资金流转的重要作用。
应收账款应视为企业的一项特殊流动资产，可以作为一种信用债权。应收账款融资能够帮助企业改善财务状况，提高资产流动性，避免风险且融通资金，可以化被动受制为主动出击，化不利因素为有利因素，开辟企业融资的新渠道，同时还可以开发金融新品种。8758
本论文应用规范分析与实证分析相结合的研究方法，从应收账款融资理论概述入手，介绍了应收账款的三种融资方式，分析了应收账款融资在我国的现实可行性及其在我国的限制性条件，提出了应收账款融资在我国顺利开展的建议。并结合应收账款融资成功案例，为我国应收账款融资的发展、创新及相关的风险防范进行了进一步的探讨。
关键词：应收账款 ; 融资 ; 现实可行分析 ; 创新与发展
Abstract
With the development of the economy and integrity of the law system of our country, commercial credit has become increasingly popular. There exist a large amount of debts to be collected in the reality of life. As a guarantee it could help incorporating funds and accelerate the circulation of the cap ital funds. Receivables should be regarded as special current assets and a sort of creditor’s rights. The accounts receivable financing business can help enterprise to perfect their financial situation and improve liquidity, not only avoid risk but revitalize fund, and turn the passive ones to active ones, and still to turn unfavorable factors to favorable ones, so as to open up new channels of emprise financing ,and developing new financial product.
The thesis put to use theoretical and empirical analysis. It is from receivable financing theoretical overview, introduces the three major methods of financing, and this article analyses the feasibility of accounts receivable financing in the current situation, and the restrictive conditions in China. Some suggestions about it are put forward here.
Key words: Accounts Receivable ; Financing ; Feasibility ; Development and Innovation
目 录
引言 1
一、 应收账款融资概述 2
（一） 应收账款的融资方式 2
1、应收账款的抵借融资 2
2、应收账款的让售融资 3
3、应收账款的证券化融资 4
（二） 应收账款融资的成本分析 5
1、应收账款抵押的成本 5
2、应收账款让售的成本 5
3、应收账款证券化的成本 6
（三） 应收账款融资的作用和意义 6
1、为我国企业融资开辟了一条新的渠道 6
2、可以扩展银行业务内容和增加银行业务收入 6
3、可以发展完善我国金融市场 6
二、 我国应收账款融资现状 7
（一）发展应收账款融资是当前金融体制改革的要求 7
（二）应收账款质押融资的法律环境变化 8
三、 应收账款融资方式的创新 9
（一） 银行类应收账款融资业务产品的开发和创新 9
1、应收账款质押融资 9
2、案例及启示 9 会计论文应收账款融资问题探讨:http://www.youerw.com/kuaiji/lunwen_7208.html