The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
ying shou zhang kuan rong zi zong shu
Author(s): 
Pages: 39-40
Year: Issue:  1
Journal: Xi'an Finance

Keyword:  应收账款融资 应收账款出售 应收账款质押 动产担保;
Abstract: 目前针对应收账款融资的研究主要有两个角度:一是从商业会计的角度,研究应收账款融资的可行性、实物操作流程、风险、成本收益分析及会计处理等。二是从法律的角度来研究应收账款作为一种债权在转让中的可行性,以及相应优先权、登记公示、权益实现等方面的问题。本文试对这两个方面文献进行综述,以理出金融机构推动应收账款融资过程的理论支持框架,存在问题及对策。
Related Articles
No related articles found