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保理业(Factoring)最早出现于18世纪的美国东海岸,当时只是一种国内业务,其做法和手段十分简单.即由从事保理业的公司向货物卖主无追索权地预先提供一定金额(相当于货款扣去手续费、利息等),取得向买主收取货款的权利.在付款到期日,再向买主收取货款,取得利润。如果在付款日,买主由于财务情况不能付款,保理不能向卖主追回预付的款项。保理业的主要作用是为卖主提供了货款安全保证。经过近两个世纪的发展,特别是自本世纪60年代以来,保理业的服
Factoring first appeared on the East Coast of the United States in the 18th century. At that time, it was only a domestic business. Its practice and measures were very simple. That is, companies engaged in factoring industry provided a certain amount of money to the seller of goods without recourse. (Equivalent to the payment of the deduction to the fee, interest, etc.), to obtain the right to collect payment from the buyer. On the payment due date, the buyer is then charged to make a profit. If the buyer cannot pay due to financial conditions on the payment date, factoring cannot recover the prepayment from the seller. The main role of factoring industry is to provide sellers with security guarantees. After nearly two centuries of development, especially since the 1960s,