随着中国社会主义市场经济的发展,商业交易日益频繁,而且信用方式越来越多。应收账款在现代商业交易中扮演着越来越重要的角色,随之而来的应收账款相关问题也愈加复杂。而商业保理作为盘活应收账款的重要手段之一,在现代商业发展中的作用日益明显。所以,研究商业保理业务模式以及相关法律问题具有重要意义。 With the development of the socialist market economy in China, commercial transactions have become increasingly frequent and more and more creditworthy. Receivables play an increasingly important role in modern business transactions, and the attendant problems associated with receivables are compounded. Commercial factoring, as one of the important means to revitalize accounts receivable, becomes more and more obvious in the development of modern commerce. Therefore, the study of business factoring business model and related legal issues of great significance.