我国现存应收账款证券化问题探析  

Exploration and Analysis of the Securities Trend of the Accounts Receivable Money in Our Country

作　　者：王会兰[1] 

机构地区：[1]郑州航空工业管理学院会计学系,河南郑州450015

出　　处：《郑州大学学报（哲学社会科学版）》2007年第2期80-84,共5页Journal of Zhengzhou University:Philosophy and Social Sciences Edition

摘　　要：应收账款根据合同是否存在和执行可区分为现存应收账款和未来应收账款。理论上,现存应收账款价值的不确定性要小于未来应收账款,其证券化风险自然也比较小,并且与企业关联度较高,更具迫切性,应收账款证券化应该首先考虑现存应收账款,其次才是未来应收账款。实践中,我国应收账款证券化的国外实践与本土化实践却是以未来应收账款作为突破口,这是由于多方面原因所致。目前,虽然现存应收账款的证券化面临许多困难,仍应不懈努力,积极探索适合我国现存应收账款证券化的模式,及早解决应收账款这一长期困扰企业的大问题。The money that should enter into accounts may be divided into the present one and the future one.With regard to that if it exists or not and can be carried out or not according to the contract.Theoretically,the indefinite nature of the value of the accounts receivable money at present is less than that of the future one,and the risk of the securities trend of the former is minor and closer links with the enterprise.Carrying out the securities trend of accounts receivable money,one should consider the present one first,then the future one.In practice,our country should draw the experience of the foreign securities trend and combine it with ours,but take the future one as the breach owing to many reasons.At present,though there are quite many difficulties in carrying out the securities trend of the accounts receivable money at present,yet it is necessary for us to do our best to actively explore the suitable mode of the securities trend of the accounts receivable money at present and solve the big question of the accounts receivable money that long troubles the enterprises as soon as possible.

关 键 词：现存应收账款 未来应收账款 证券化 价值不确定性 

分 类 号：F830.91[经济管理—金融学]