一、保理业务概况及具体操作程序保理(Factoring)又称保付代理,指卖方与保理商之间存在的一种契约关系,根据该契约,卖方将其现在或将来的基于与买方订立的货物销售(或服务)合同所产生的应收账款转让给保理商,由保理商依客户(卖方)需要向客户提供资金融通、买方资信评估、销售账 First, Factoring business overview and specific operating procedures Factoring (Factoring), also known as the insurance agent, refers to the existence of the seller and the factoring of a contractual relationship, according to the contract, the seller will now or in the future based on the buyer Trade receivables arising from contracts for the sale of goods (or services) entered into are assigned to factoring providers which are required by factoring firms to provide financing to customers, credit rating of buyers, sales accounts