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近些年来,由于全球经济发展缓慢,我国承受的经济压力逐步增大,我国很多企业都出现了资金紧张以及无法收回应收账款问题,极大增加了企业的经营成本。应收账款保理业务可以对企业流动资金问题有效解决,企业向银行或商业保理公司转移应收账款,并且获得发展需要的资金,同时提升企业竞争力。本文首先分析了应收账款保理业务概念,其次探讨了应收账款保理业务的会计处理,最后研究了企业应收账款保理业务应用实施。
In recent years, due to the slow development of the global economy, China’s economic pressures have gradually increased. Many enterprises in China have experienced financial constraints and have not been able to recover accounts receivables, which has greatly increased the company’s operating costs. Receivables factoring business can effectively solve the problem of corporate liquidity, the company transferred accounts receivable to banks or commercial factoring companies, and obtain funds needed for development, and at the same time enhance the competitiveness of enterprises. This paper first analyzes the concept of accounts receivable factoring business, then discusses the accounting treatment of accounts receivable factoring business, and finally studies the application and implementation of factoring business accounts receivable.