保理是一项适应于赊销贸易方式发展的基于资产的短期融资形式,它能够根据客户的需求将信用风险控制与坏账担保、应收账款管理和催收,以及资信调查等服务进行灵活组合。保理业务不仅能够很好地缓解中小企业融资难的问题,也能进一步提升出口企业的国际竞争力。随着中国大陆近年来经济的高速发展,以及外部投资环境和法律环境的日渐成熟,中国已经成为全球保理业发展的新亮点。然而,在蓬勃发展的大环境中,我们应该清醒的认识到尚存的问题。 Factoring is an asset-based short-term financing that adapts to the development of credit trade. It can flexibly combine credit risk control with bad debt guarantee, receivables management and collection, and credit investigation according to customer’s needs. Factoring business not only can well alleviate the problem of SME financing difficulties, but also can further enhance the international competitiveness of export enterprises. With the rapid economic development in Mainland China and the mature external investment environment and legal environment, China has become a new bright spot in the development of the world’s factoring industry. However, in a booming environment, we should clearly recognize the remaining problems.