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应收账款证券化作为现代一项具有金融创新意义的融资渠道,不仅能有效提高企业资产的流动性,拓宽企业的融资渠道,还能改善企业的财务结构,转嫁企业在应收账款回收上的风险,有效降低融资费用。本文主要介绍了应收账款证券化的模式流程,并对应收账款证券化的成本、收益及其风险进行分析,并探索我国在应收账款证券化道路存在的制度及其他方面的障碍,并提出相应的对策与建议。
Securitization of accounts receivable, as a financial channel with financial innovation significance in the modern era, can not only effectively improve the liquidity of enterprise assets, broaden the financing channels of enterprises, but also improve the financial structure of enterprises and pass on the recovery of accounts receivable On the risk, effectively reduce the financing costs. This paper mainly introduces the mode flow of securitization of accounts receivable, analyzes the cost, income and risk of securitization of accounts receivable, and explores the system of our country in securitization of accounts receivable and other obstacles , And put forward corresponding countermeasure and suggestion.