商业保理公司资产分级管理体系问题研究  

Research on Asset Hierarchical Management System of Commercial Factoring Companies

作　　者：刘方舒 LIU Fangshu(China Communications Construction Capital Holding Co.,Ltd.,Bejing100000,China)

机构地区：[1]中交资本控股有限公司,北京100000

出　　处：《中国发展》2025年第1期48-52,共5页China Development

摘　　要：近年来,受国内外经济大环境的影响,企业应收账款规模日益扩大,账期越来越长,应收账款导致企业现金流紧张,给企业发展造成困难,在这种情况下,商业保理的需求也越来越大。商业保理公司管理的保理资产规模快速增大,要求其对保理资产实行有效管理。基于此,该文通过分级思想,对商业保理公司保理资产分级管理体系问题进行研究。In recent years,under the influence of the economic environment at home and abroad,the scale of enterprise accounts receivable is expanding day by day,and the account period is getting longer and longer.As a result,the cash flow of enterprises is tight due to accounts receivable,causing difficulties for the development of enterprises.In this case,the demand for commercial factoring is also increasing.The scale of factoring assets managed by commercial factoring companies is increasing rapidly,which requires them to implement effective management of factoring assets.Based on this,this paper studies the hierarchical management system of factoring assets in commercial factoring companies through the hierarchical thought.

关 键 词：商业保理公司 资产管理 分级管理 

分 类 号：F830[经济管理—金融学]