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1、保理与应收账款质押比较研究（Comparativestudyonthepledgeoffactoringandaccountreceivable）Comparativestudyonthepledgeoffactoringandaccountreceivable[Abstract]withthebusinessofcommercialbanksintheincreasinglyfiercecompetition,therealestatemortgagecredit,ledthetraditionalcreditmodeli
2、schanging,fullytaptheaccountingofassetsofenterprises,foundfromthesourceofrepaymentorguaranteemeasuresasanewcreditbusinessfoothold.Theaccountsreceivableisundoubtedlythemostexcellentsourceofrepayment(guarantee)oneofthesubjects,butshouldbefactoringintwowaysoffinancing
3、accountsreceivableandaccountsreceivablepledgeinrealbusinessbutareoftenconfused,evenmistakenforaproduct.Thispapersystematicallyexpoundsthedifferencesbetweenthetwoproducts,andgivessomesuggestionsfortheactualoperation.Keywords]factoring,accountsreceivabletransfer,acco
4、untsreceivablepledge,creditagenciesAsawayofsupplychainfinancing,duetoitsliquidityandclearrelationshipbetweenrightsandinterests,accountsreceivablehasbecomethemediaofvariousbanks'assetbusiness".Therearetwowaystoaccountreceivablefinancing,oneisfactoring,andtwoisreceiv
5、ablepledge.Althoughallaccountsreceivableasasourceofrepayment,butthenatureofthedifferencebetweenthemisverylarge.Theterm"factoring"(factoring)isanimportedlanguage,andourlawsandrelatedjudicialinterpretationsdonotexplicitlystipulateit.1accordingtotheInternationalFedera
6、tionoffactoringthe"general"definitionofinternationalfactoring,factoringcontract"meansacontract,therefore,thesuppliermayorwillbetransferredtoafactoringaccountsreceivable,regardlessofwhetherthepurposeoffinancinginordertoobtain,atleastoneofthefunctionsneedtomeetthefol
7、lowing:accountsreceivableledgermanagement,accountsreceivablecollection,guarantee."2,fromaconceptualpointofview,financingisnotanecessaryconditionforfactoringbusiness.Ifaretailerappliestoafactoringcompanyforsale,householdaccountmanagementoraccountcollection,italsocon
8、stitutesafactoringbusiness.Justnow,inChina,toprovidefactoringbusinessastheenterpriseagencybasicallyisthebank,ratherthanothercountriesandregions,b
