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With the development of market economy，赊销模式已成为交易双方普遍接受的支付逻辑。However，这一商业模式也使得应收账款在企业资产分类中占据越来越大的比重，成为企业提升现金流转能力的重要障碍之一。
该障碍主要体现在以下几个方面。
one、High-risk environment for accounts receivable：信用关系的软约束
基于企业应收账款所产生的保理融资业务，在很大程度上能真实且直接地缓解企业因流动性紧张而可能产生的经营风险。Generally speaking，Factoring business is divided into bank factoring and commercial factoring。
尽管银行保理在业务规模上占据优势，但其对申请人的资质能力要求较高，and requires sufficient mortgage or guarantee support，同时还要占用企业在银行的授信额度，因此中小企业通常难以达到银行保理的标准。In comparison，商业保理公司更看重应收账款的质量和买家信誉，Thus achieving complete transfer of unsecured and bad debt risks，Rather than a single seller qualification assessment。
therefore，对于本身资质和财务实力中等的中小企业而言，商业保理明显更为适用。At present, my country’s commercial factoring industry lacks legal、法规和政策的统一规范与保障；at the same time，保理公司在客观上也难以对当下商业环境中企业的社会信用信息和数据资料进行完整的采集和管理。therefore，Credit insurance as an effective risk management barrier，Hand in hand with commercial factoring success。
As a service that provides financing and credit guarantees in the form of buyout of claims on accounts receivable，The quality of accounts receivable is the key to determining whether factoring business can proceed smoothly.。Because there is great uncertainty in my country’s current credit environment,，corporate credit behavior、政府法规的信用监管以及行业信用自律等诸多方面均未对交易主体间的信用关系形成有效约束，Resulting in uneven quality of accounts receivable，Companies are at higher risk of defaulting。
in this case，无论是对保理商还是对客户（企业），都难以找到合作与共赢的契合点。
two、Uncertainty in inter-enterprise credit transactions：赊销业务不规范
作为一种应收账款的外包服务，企业赊销业务的运行方式对保理业务的开展有很大影响。
在实践中可以发现，At present, most enterprises in our country lack standardized management of credit sales business.，具体表现为缺少从销售和财务两个方面对赊销业务实施计划管理和整体性的信用风险控制方案。
in this case，Enterprises are often unable to scientifically weigh the benefits and risks of credit sales as a whole，进而无法做出是否需要应收账款外包服务的决策（该服务需要企业支付额外的融资成本和风险承担费用）。thus，An enterprise's credit business is often a random、unplanned、high risk process，It is difficult for factoring companies to provide factoring services for such business。
three、Lack of internal credit management within the enterprise：面临较高的买方信用风险
for a long time，The credit management of Chinese enterprises is almost a blank。由于缺少有效的信用管理制度和专业信用分析方法，企业客户信用评估水平和风险控制能力较低，This forces companies to face higher customer credit risks in credit sales.。in many industries，The overdue rate and bad debt rate of accounts receivable are both higher than the international average.。
in this case，Businesses are less likely to obtain accounts receivable outsourcing (factoring) services。从根本上说，Factoring business provides a financing service within the credit period。For accounts receivable that exceed a certain credit risk level，Factoring companies will also not accept applications for factoring business.。
in practical applications，Insurance companies cooperate with factoring companies，Conduct comprehensive due diligence on current factoring financing projects，Without the need for hard collateral assets，尽可能完整地对保理业务本身所涉及的商业背景、Accounts receivable quality、Qualifications and capabilities of both companies、Make accurate and objective assessments based on historical transaction records and other aspects，Allow insurance companies and factoring companies to ultimately price the risk of factoring products。
In short，With credit insurance as a hedging tool，Commercial factoring companies can tailor structured financing solutions for enterprises，Financing based on transfer of accounts receivable and buyer's credit，Increase the efficiency and diversity of corporate financing。
Insurance companies also cooperate with commercial factoring companies，complement each other in risk management，At the same time, it replaces the credit guarantee function of factoring companies to a certain extent.，Enhanced the business quality and operational capabilities of factoring companies，jointly promote the healthy development of my country's factoring market。
企业寻求保理服务的条件与信用管理要求
为避免保理公司承担企业诚信风险，Enterprises seeking factoring services need to meet certain conditions。
1. 赊销业务对象应具备一定信用资质
An enterprise's credit sales business should be customers with certain credit qualifications。如果企业提供的客户信用能力不足，将导致保理业务失败。这就要求企业必须强化客户的资信管理能力，Continuously screen high-quality customers，Avoid high-risk customers。
2. 严格规范赊销业务，Reduce transaction disputes
Although factoring provides accounts receivable financing on a non-recourse basis，但如果由于买方以交易纠纷为理由拒付货款，The factor will waive the credit guarantee liability and recover the financing amount from the seller。therefore，Companies seeking factoring services first need to ensure the quality of their products and strictly fulfill their supply contracts.。at the same time，Enterprises should sign strict credit sales contracts under factoring with customers，Minimize the possibility of transaction disputes。
3. 权衡赊销收益机会与风险成本，Overall planning of accounts receivable outsourcing services
Does the company need factoring services?，First depends on marketing strategy and financial financing strategy。under competitive market conditions，Use credit to expand sales，必将面临应收账款的回收和现金流风险。at this time，要求企业在统一的信用管理制度和信用政策指导下，Properly arrange financing and risk control matters for accounts receivable。
in，Factoring should be used as an effective means for enterprises to obtain accounts receivable financing。For accounts receivable that have been in arrears，Businesses need to seek professional debt collection services。also，企业要成功获得保理服务，A complete credit management system needs to be established，in，Using credit management methods to standardize accounts receivable management is a prerequisite。
4. 建立专业化的客户资信调查与评估体系
The risk of accounts receivable mainly comes from credit customers (debtors)。Choosing the right credit sales partner is one of the key measures to control the risk of accounts receivable。管理咨询实践表明，The systematic credit investigation and credit rating carried out by enterprises on customers is an effective means to control the risk of accounts receivable.。
Generally speaking，Enterprises can only classify accounts receivable from customers with higher credit ratings as factoring business，Only then will it be possible to successfully obtain higher credit limit approval from the factoring agency.，This is also a prerequisite for factoring financing。Businesses that do not have the ability to conduct credit assessment and screening of customers，Due to improper selection of credit customers，It is often difficult to obtain credit line support from factors。
5. 实施专业的应收账款计划管理
从总量上权衡应收账款的风险成本和融资方案，是企业考虑应收账款外包（保理）服务的一个重要因素。in，The total amount of accounts receivable and the average account receivable period (DSO) are not only related to marketing performance，It is also the main source of cash flow risk.。
Sales department needed、Finance department together with credit department，Marketing opportunity cost、income level、Make trade-offs and decisions on the total amount of accounts receivable from various perspectives such as financing costs and risk costs.。On this basis，Develop a plan to obtain accounts receivable financing through factoring。
6. Establish a sales ledger recording and management system
Factoring is usually a financing service provided for accounts receivable under each credit sales order.，因此要求企业能够清楚地记录和区分每一笔销售业务的应收账款。这与目前我国许多企业的应收账款记录和管理方式产生较大差异。在管理咨询实践中可以发现，一些企业的应收账款记录和管理主要以客户为依据，Even a customer only keeps one general ledger。
This accounting and management method makes it difficult to start factoring business。therefore，Enterprises need to be based on orders，Implement sales ledger management method，Clearly and strictly record and manage the payment progress of each account receivable。
7. Establish a strict account recovery management system
保理商通常不提供专门的收账服务。on the contrary，Factoring business requires the establishment of standardized account settlement relationships between enterprises and customers.。
therefore，Enterprises cannot rely on fully entrusting the responsibility for debt collection to factors.，Instead, you must first establish your own account recovery management system，These include：Be clear to customers、Public credit and collection policies、Strict aging monitoring system、Customer deferred payment approval system and credit risk assessment and disposal system。
8. Pay attention to the hidden credit resources of enterprises
Business association reputation、Enterprise portal、Corporate news release WeChat public platform、Corporate Magazine、newspaper、training、seminar、forum、Corporate annual report, etc.，都是企业隐形信用资源的重要组成部分。Gold cup and silver cup are not as good as word of mouth，Today, with the rapid development of Internet finance,，Every piece of news targeting an enterprise may become the key to deciding whether the factoring company will do business with the enterprise.。
