国际保理是当今国际贸易结算中的一种方式。本文具体介绍了国际保理的当事人:供应商、进口商、出口保理商、进口保理商以及他们在贸易当中各自承担的义务和责任。继而又对各个当事人在保理业务中所承担的风险进行分析,为国内的贸易各方了解保理内容、应对国际保理所带来的各种风险,采取适当的处理措施提供了理论依据。 International factoring is one of the ways in which international trade is settled today. This article details the parties to international factoring: suppliers, importers, factoring firms, factoring importers and their respective obligations and responsibilities in trade. Then it analyzes the risks assumed by the parties in the factoring business and provides the theoretical basis for the domestic trade parties to understand the elements of factoring and deal with the various risks brought by international factoring and take proper measures.