商业保理相关知识的解析

港信通-今天给大家介绍下商业保理的相关知识，Let’s learn together!

one、从近几年国内商业保理实践来看，保理公司主要资金来源包括以下几个方面：

1. Own funds，包括注册资本金和自身盈利；
2. 银行融资；
3. 股东借款或股东委托贷款；
4. 与其他保理公司合作再保理融资；
5. P2P等互联网金融平台；
6. 资产证券化（专项计划模式）；
7. 资管计划、private equity funds、信托计划等融资。

目前除了一些大型国有、上市公司背景的保理公司能够从银行获得授信，取得较低资金成本外，其他渠道面临的资金成本并不低，而保理资产证券化的出现可以较好地解决这一问题。

two、保理的概念保理又称为“保付代理”，It means that the seller transfers its current or future accounts receivable based on the goods sales contract entered into between it and the buyer to the factor according to the contractual relationship.，The factor provides financing to the seller for the assigned accounts receivable、Collection、manage、Two or more specific comprehensive financial service products in guarantee services。It is worth noting here that：Simply providing a service cannot be called factoring。

It can be seen from the above definition，Factoring business is completely built on the basis of credit trade。The essence of factoring business is a financing activity based on corporate accounts receivable，It is realized through the realization of accounts receivable，Solve the cash gap problem caused by credit sales in small and medium-sized enterprises，是解决中小企业融资难最创新、最有效的渠道。three、Types of factoring and comparison with credit business

1. 保理业务的类型保理的产品按照不同的标准可以分为不同的种类。
2. Based on whether cross-border transactions are divided into domestic factoring and international factoring；
3. Based on the identity of the factor, it is divided into bank factoring and commercial factoring.；
4. Factoring can be divided into factoring with recourse and factoring without recourse based on the different levels of risk borne by the factor.；
5. Based on whether a debt notice is required, it is divided into explicit factoring and covert factoring, etc.。
6. 保理资产与信贷资产的比较由于对保理认识不深入，Many people confuse factoring with credit，But there are actually big differences between the two。
7. 信贷属于信用贷款，而保理是贸易融资下的产品；
8. 信贷依托于企业的信用资质，而保理则脱胎于真实贸易背景下的应收账款；
9. 信贷审查的对象是授信企业，而保理则是基于真实贸易下的买卖双方的审查；
10. When doing due diligence, credit only needs to perform due diligence and financial analysis on the company.，However, factoring must strengthen verification of the authenticity of transactions on the basis of credit.；
11. Repayments of credit come from the profits of the borrowing company，Factoring consists of the buyer's repayment and the seller's guaranteed repurchase to ensure the clarity of the source of repayment.。

Four、The key points of risk control in factoring and the refinement of risk management

1. 保理风控的基本认识保理由于自身具有应收账款提前变现及促进产业链上下游企业间资源整合等特点获得快速发展，Risk control is the core of factoring business and the key to success or failure.。Since factoring business must be based on real trade，Therefore, about 90% of the risks are commercial fraud from false contracts。
2. 保理业务应有的改变保理风控的特殊性需要保理商在做保理业务时必须转变思维，Mainly manifested in the following seven aspects：
3. Assess corporate credit risks from a new perspective–Shift from focusing on the company's own risk assessment to assessing the entire supply chain transaction；
4. Truly assess the true risks of your business，Strengthen the assessment of buyer qualifications；
5. 要对还款人以及回购人有清晰的认知——买方还款、seller repo；
6. Based on real transactions、Exemption from mortgages and guarantees under normal payment conditions；
7. Determine the credit limit based on historical transaction records；
8. The necessity of proactive credit extension (the buyer has no obligation to cooperate with due diligence)；
9. Quota management should be based on the buyer、Sellers and other multi-dimensional considerations。
10. 保理资产的风险特性保理业务是基于应收账款的契约转让形成，Therefore it is transactional financing，Post-shipment financing，secured financing，self-paying financing，and short-term financing。

Risk characteristics based on factoring assets，Factoring risk control should be based on the following four mechanisms：

1. Depends on the accounts receivable balance and account period confirmation；
2. Depends on transaction process and historical document review；
3. Depends on the buyer's ability and willingness to pay；
4. It depends on the seller’s repurchase ability and credit enhancement operations.。

The importance of these four mechanisms is unfolded in sequence.，这也是与传统信贷业务在机制上的重要差异——传统信贷最注重卖方回购和增信。

1. 如何做到保理业务的风险管理精细化？
2. 确认该笔应收账款是合法的；
3. 确认该笔合同的有效性，从而确认应收账款余额；
4. 审查合同项下是否存在“不得转让”等限制性条件；
5. 该项交易的具体账期；
6. 该笔交易的应收账款如何进行登记；
7. 买方在此项保理业务中具体配合事项。If you still want to know more about this aspect，Welcome to consult Hong Kong Xintong at any time!

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