在商业信用主导的今天,每个企业都会出现应收账款,如何避免坏账风险,并将应收账款转变为现金或现金等价物,已成为企业财务的重点。本文首先介绍应收账款融通出现的原因,在此基础上讨论应收账款抵借、应收账款的代理、应收账款的让售和资产证券化等四种融通形式。 In the commercial credit-led today, each company will appear accounts receivable, how to avoid bad debt risk, and accounts receivable into cash or cash equivalents, has become the focus of corporate finance. This article first introduces the reasons for the emergence of receivables financing, on the basis of which we discuss four forms of financing such as loan receivables, agency of accounts receivable, sales of receivables and asset securitization.