一、应收账款的性质界定及融资方式的多元化(一)应收账款的性质与功能应收账款是指权利人因提供一定的货物、服务或者设施而获得的要求义务人付款的权利,但不包括因票据或者其他有价证券而产生的付款请求权。它的产生是企业在日益激烈的市场竞争环境下,为扩大业务量,把产品或服务赊 First, the definition of the nature of accounts receivable and diversification of financing (A) the nature and function of accounts receivable Accounts receivable refers to the obligee due to provide certain goods, services or facilities to obtain the obligor payment But does not include the right to make payment for bills or other securities. It is the result of enterprises in an increasingly competitive market environment, in order to expand the business volume, the credit of products or services