推进应收账款票据化研究  

Research on Promoting the Commercialization of Accounts Receivable

作　　者：顾秋琴[1] Gu Qiuqin(Suzhou Chien-Shiung Institute of Technology,Taicang 251411,China)

机构地区：[1]苏州健雄职业技术学院,江苏太仓251411

出　　处：《经济研究导刊》2023年第8期68-70,共3页Economic Research Guide

摘　　要：由于应收账款在结算支付与融资上存在“确权难、还款期限不固定、流动性差,支付结算受限”和“融资受限,企业资金周转困难”等天然缺陷,所以应收账款在规模日益增长的情况下问题频发,需要通过将应收账款票据化来规范交易支付结算与相应的融资行为。应通过发挥政府的引导和支持作用、发挥票交所金融基础设施作用、完善票据规范流通的服务平台及完善票据市场的制度体系来推进应收账款票据化,充分发挥票据支付与融资功能。Due to the natural defects of accounts receivable in terms of settlement,payment,and financing,such as difficulty in confirming rights,unstable repayment terms,poor liquidity,limited payment and settlement,and financing constraints,enterprise capital turnover is difficult.Therefore,with the increasing scale of accounts receivable,problems frequently occur.It is necessary to standardize transaction,payment,settlement,and corresponding financing behavior by documenting accounts receivable.We should promote the commercialization of accounts receivable through the guidance and support of the government,the financial infrastructure of the exchange,the improvement of the service platform for standardized circulation of bills,and the improvement of the institutional system of the bill market,fully leveraging the functions of bill payment and financing.

关 键 词：应收账款票据化 结算支付 融资 票据市场 

分 类 号：F84[经济管理—保险]