保理应收账款的新意

对中小企业而言，企业的应收账款会产生很大的风险，其有一定的原因，也造成很严重的后果．坏账和呆账时有发生，甚至有单位拒绝还款，又增加了诉讼费用，成本大大提高了。因此，中小企业期待着银行的保理业务。企业向银行转让应收账款，提前实现销售资金回笼，获得融资便利，企业可以在筹措资金方面多一条融资渠道。账款企业把赊销货物的应收账款有条件的转让给银行，银行为企业提供资金，并负责管理，催收和坏账担保，企业可以借此回收账款，加快资金周转。

The Fresh Ideas in the Receivable Account Guarantee Principle

As to small and medium-sized enterprises, whose account receivable transferred to the bank, realize selling and withdrawing form circulation ahead of time win convenient financing, and they can raise convenient first financing channel more. Enterprises of funds or account can transfer the account receivable which sell the goods on credit conditionally to the bank and the bank provides funds to enterprises with taking charge of managing. With pressing for assuring with the bad account, enterprises can borrow this and retrieve funds on account to accelerate the turnover of the fund.