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我国国际保理业务发展现状及对策分析作者：赵新伟来源：《商场现代化》2008年第28期保理是一种信用管理和融资方法，源于英文“Factoring”,从使用范围来说可分为国内保理和国际保理。
国际保理是指出口商以挂账，承兑交单等方式销售货物时，保理商买进出口商的应收账款，并向其提供资金融通、进口商资信评估、销售账管理、信用风险担保、账款催收等一系列服务的综合金融服务方式。
现在已逐渐成为经济界、金融界关注的热点。
一、我国保理业务发展现状国际保理业务在我国起步较晚，发展较慢。
长期以来，我国进出口企业主要通过跟单信用证、托收及汇款等方式进行结算。
随着我国对外贸易的发展，出口企业也逐新认识到保理业务在国际贸易中的优势。
1988年中国银行在我国率先推出国际保理业务，并于1993年成为中国首家国际保理商联合会会员。
随后交通银行、光大银行、中信实业银行、中国工商银行等也纷纷开展国际保理业务，并先后成为FCI会员。
从十几年的发展情况看，尽管国际保理业务量有很大的增长，但与我国年逾1万亿美元的贸易额及世界保理业务总量相比，其发展规模还是有限的，还有很大的发展空间。
从办理机构上看，目前我国已有12家银行成为FCI会员，对外办理国内与国际保理业务，其中业务量较大的主要是中国银行和交通银行。
从业务量来看，从1999年的3500万美元，增长到2004年的97、25亿美元，增长了310倍。
二、我国保理业务存在的问题在我国国际保理业务发展中主要存在以下几个问题:1.法律缺陷。
到目前为止, 我国对保理业务没有专门的法律规定和司法解释, 法院方面也极少有判例。
例如保理的基础是债权的有效转让, 但债权转让在我国只能依照《合同法》中一两条很宽泛的规定:合同效力可转让, 转让通知债务人而有效。
而在出口商业发票贴现业务 (有追索权的保理) 中 ,出口商一般不愿在发票上加列转让条款, 则“通知”如何体现, 这一问题无相应司法解释。
2.信用机制不健全。
The Study of International Factoring Business in the Process of Financingat the Front End of Supply Chain——Based on Chinese Small and Medium-sized Export Manufactures 1. Current Development of Global FactoringSince 1960s, factoring business has got great development according to the statistic by FCI(Factors（Chain International) ,the gross revenue of factoring has reached to 1016.5 billion Euro dollar (equal to）1301.1 billion USD). Viewed in the term of factoring type, domestic factoring earning has been upon 930 billion EU dollars, 86.5 billion for international factoring. Factoring has developed very rapidly in the past few years. Global revenue has increased by 83 % than that in 1999. Among the markets of factoring in different area, the EU market is the most mature one which shared 71% of total market in 2005. US and Japan have developed mature market comparatively, 9% market share for US, 7 %for Japan. If we see factoring from the range of goods, the service object of factoring has expanded from normal consumptive goods to capital goods, including workshop, equipment and machinery. In the aspect of service method, factoring has an obvious trend of modifying IT technology and applying IT widely into the factoring industry. At present, FCI and IFG are main global organizations with great influence, which have 290 members distributed in 61 countries and areas. Some of these members are world famous bankers, multinational corporations and factoring companies attached to financial sectors.2. Current status of domestic factoring and problems2.1 History and current condition in factoringInternational factoring has a late start and low rate development. From the beginning, in-export enterprises settled by L/C, remittance. With development of our international trade, export enterprises increasingly acknowledge the advantage of factoring in international trade. In 1988, China Bank firstly developed international factoring. Till now, there have been 12 banks becoming FCI members, including four state-owned commercial banks, seven stock commercial banks and one foreign bank. In addition, professional international factoring companies have established belonging to IFG member in Tianjin. From the development of recent years, despite of big increase in international factoring, compared to over one thousand billion USD of trade volume and whole world factoring volume, the development is limited with large potential development range. Calculated by FCI, in 2005, our factoring volume is 5.83 billion Euro, there into domestic factoring is 4.15 billion, international factoring 1.68 billion.2.2 Main problems in our factoring developmentCalculated from China Bank introducing factoring, our factoring has developed for 18 years, its volume has reached certain scale. However, from whole, factoring development is just in the very beginning. Compared to our economic scale and trade volume, our factoring is still in a very low level. In 2005, whole year volume occupies only 0.3% in GDP. Main problems in our factoring are as bellows. (1)Currently domestic factoring is managed by banks basically. But in specific practice, factoring is seen as bank business, its operation and valuation to domestic factoring client are similar to bank loan. Clients are always large and not small and middle enterprises. (2)Now international factoring has a low acceptance in China. Most of middle and small enterprises do not know factoring yet. In international trade in im-export enterprises, L/C is still the main settlement manner. (3)Many in-export companies set limitation to factoring. China still has many different scale trade companies, which hold the purchasing information and orders of foreign companies, looking for factories and earning profit from business. In-export trade companies in middle also set limitation to factoring.3. Current condition analysis in financing of small and medium-sized export manufactures in China3.1 Financing current condition of small and medium-sized export manufacturesIn 2005, our in-export trade has a continuous four-year high rate increasing with whole volume of 1.42 thousand billion USD, which increases by 23.2% to last year. There into, export increaseds28.4%, import increases 17.6%. International trade volume is list as third safely. In commodity structure, export products are mainly centralized as industry finished products, especially light industry products and In terms of trade mode, process trade surplus are much larger than normal trade surplus. In terms of domestic trade, foreign and collectivity-owned companies are development trends in current time and future. Two have occupies 74% in export and 69% in import, holding absolute preponderance position. There into, foreign companies have strong industry international competition with international marketing net, hi-tech and modern management skills. In addition, with increasing development in international trade, collectivity-owned and private enterprises have a kind of special export impetus in short term. According to the survey, Chinese export enterprises are encountering difficulties in investment of land, building and equipment because of limited own money. The short of money limits next development in. So convenient financing becomes a key factor in deciding enterprise development and in-export business development. Generally, it's a popular phenomenon in China that the export-oriented SMEs (small-medium-enterprises) are difficult to get sufficient financing, which resulted from the enterprises themselves, the banks' policies, social environments, etc. Firstly, in respect of theenterprises, the Chinese export-oriented enterprises have some general disadvantages, such as small-scaled production entities, narrow information channels, weak abilities to solve risks, few kinds of products, lower technology components, and so on, which make them easily be impacted by the fierce competition in the overseas markets. On the other hand, the un- healthiness accounting systems, un-transparence financial information disclosed and un-standardization financial statements bring difficulties to the communication between banks and the enterprises, increase the loan risks and risk-control costs. In addition, since parts of import/export companies are new setups, they need much more financing support. But they seldom obtain enough bank facilities because of their nature of new entities: higher gearing ratio, weak profitability, inadequate cash flow, as well as poor capital structure, which could not be approved by banks' credit committees. Secondly, in respect of the banks, along with the reform of state-owned commercial banks and market-driven reform of interest rate, commercial banks have to strengthen the credit control procedures and the internal accounting systems, slower down the credit approvals. The banks adopt the measures of “collective management, collective operation” to generally control the credit authorities, reduce the credit authorities from lower management levels, increase the procedures for credit applications, prolong the credit approval periods. The banks have connected each credit with its direct superintendent and will remain the resource right for all the time, which make the credit superintendent become more prudent to explore banking opportunities. Especially to import/export companies, the credit superintendents are always not active to touch in view that they are not familiar with international credit products and could not be as active as before. Thirdly, in respect of the social environments, commercial banks have to pay more attention to the credit risks because of the poor credit environments. For the time being, it's not difficult to see that some companies or individuals default the bank debts with certain purpose. If it is the case, commercial banks usually could not get back the loan principals, so that deteriorated the relationship between the banks and the borrowers and impacted the banks' issuance of loans.3.2 Typical International Trade Financing on the Supply ChainSupply chain means based on the buyer's demand, then forms a network, covering various manufacturing and commercial activities, such as designing the product, supplying raw materials, manufacturing and processing, wholesaling, retailing, and then delivering the product to the end-user. In recent years, because of large scaled enterprises exhibited their strong focuses on the supply chains, the status of supply chain is more important day by day. While, large-scaled enterprises' requests for zero-stock transfer a relative part of management costs and funding costs to their up-stream or down-stream companies, which bring out thefinancing issues to those SMEs. The financing issues also revert to large-scaled enterprises by destroy the stability of supply chain so as to plant potentials for their normal operations. International trade financing means based on the bank credit of importers and exporters as well as the international trade background, the banks provide short term or medium term facilities to importers/exports/corresponding banks to finance the international trade businesses. It has the characteristics of lower risks, shorter periods, stronger repayment abilities, trade background, etc Therefore, the research for renovating the financing products so as to provide trade financing to small-medium-scales companies on the supply chains becomes so much significant to export-oriented companies in China. Let's take a look of Template One. We find that typical supply chain may create financing needs from three respects: Cash in advance, Account receivable and Inventory. The introductions of these financial products as follows: 1. financing from Cash in advance. This means companies may collect cash in advance from the buyers to create a short term cash inflow/financing. This method is based on the companies' commercial credits. Funding cost is lower. Usually it's adopted in the long production cycle, higher selling price, highly demanded products. For instance, real estate developer often requires the resident/buyer to pay a certain percentage of the total selling amount in advance, so as to borrow money from the buyers to partially release the funding pressure. But this method is seldom applied by SMEs on the supply chain.2. Logistical warehousing financing. This means companies pledge the inventories or the products in transit to the financial institutions to generate financing. At present, logistical warehousing financing could be divided into two categories. One is vertical credit-authorizing model. Commercial banks analyze the logistic companies’ business performances and grant credit facilities to those logistic companies. Logistic companies have to be responsible for the credit administration and risk control. Under this model, commercial banks may reduce their credit operating costs and transfer out the credit risks. The other one is inventories financing model. Commercial banks cooperate with logistic companies and jointly provide inventories financing to the companies. The banks must provide special service platform and management account to inventories financing, as well the credit risk evaluating abilities. Logistic companies provide logistical and information support to companies.3. Account receivables financing. This means to obtain financing from financial institutions against account receivables, including two methods: 1) Pledge the account receivables. That is the Borrower pledges the account receivables to the bank to get financing in advance, and repay the bank once itreceives the payments; 2) Factoring. That is packing the account receivables to commercial banks or factoring agents to get financing and the borrower, meanwhile, give up thereimbursement rights.3. Factoring assists the supplier to survive from the credit sales. Besides products quality, pricing, after-sales services, through the favorable payment terms supplier can strengthen its core competence.4. International factoring may push SMEs to enlarge the export business. International factoring adopts double factoring systems to dilute the exporter's confusion raised from the less understanding of foreign laws, customs, etc., to mitigate the credit risk for less understanding of the importer's credit and the foreign market, to shorten the collection period, to avoid the exchange rate risk, so as to improve the export business. Nowadays, factoring is acceptable to SMEs and has been listed into the opening projects in WTO Bilateral Agreement. New research on Supply Chain Front End Financing by International Factoring4. BackgroundIn the supply chain, export-driven SMEs always need large working capital. Since the high demand in overseas markets and improved inventory management quality, the working capital is less utilized in inventory. Working capital needs often caused from purchasing raw materials, installing new equipments, expanding production capacity and account receivables often cause shortage of working capital It’s popular that SMEs in china could not commit foreign orders because of shortage of working capital. Traditional factoring offers financing to the last part of supply chain to solve the account receivables financing. But it's do less to the front end financing, is purchasing equipment and expanding capacity. This could be concluded from below two reasons: 1. Factoring is still in the preliminary stage in China, so there is little case study to fully perform the advantages of factoring. 2. Currently, the banks are the major financial institutions to do factoring. Front end financing in supply chain is risky, which requests the banks to improve the management and concept. Our banks have not qualified to do factoring at present stage. Along with the growing factoring market, the factoring function development, it's realistic for our banks to promote factoring to finance the front end in the supply chain, which could only helps SMEs financing , but also improves the efficiency of the supply chain.As a new financing-innovation-production, the front end of supply chain finance of the international factoring inevitably has some risk. The follows are the possible risk and relevant countermeasures: (I) Risks o the front end of supply chain finance of the international factoring Risks from the supplier: default risk. the supply of the goods is not in time or do not meet the quality requirement, and thereby affect the production schedule 2 Risks from the processing factory: 1 default risk Can not organize the production efficiently, cause the delay of the producing time-limit, or the final production do not meets the requirement of theimporter; b. the credit risk Put the raw material or machinery into other uses, not accomplish the order according to the agreement 3 ，The risks from the importer: a The credit risk that can not effect the goods payment in time; b. The risks caused by the trade dissension. (II) The countermeasures to the risks Aiming at the main risks above, the factors, as the kernel of the supply chain, should take the different measures to keep away and resolve the risks: 1 、Choose the experienced overseas factors through the international factoring organization, to make investigation on the overseas importer, and select the large international enterprise which has large scale and good popularity as the importer. 2 、Select the enterprise which have fine scale and ability, some capital owned, but can not make re-production enlargement and meet the larger order due to its limited scale, as the processing factory. 3、The selected processing factory, should have set up the relatively stable supply-demand relations with its upriver supplier and overseas purchasers, and the time of factoring made on it should be several and not once. That is to say, the factors should strive for the whole purchase for the series funds receivable; make the global factoring for the same kinds of orders in one year or a longer period. 4、Perfect the contract management. Nowadays the laws aiming at the factoring are not perfect in China, therefore, there should be flawless contract terms and conditions in the capital operation of the whole supply chain, in order to restrict the parties on the supply chain.国际保理在供应链前端融资过程中的研究——基于我国中小规模的出口制造商一、全球保理业务的发展现状20世纪60年代以来，保理业务已取得长足的发展。
加快发展我国商业银行国际保理业务的探讨国际保理业务（International Factoring），又称承购应收账款或保付代理业务，是指出口商以挂账、承兑交单等方式销售货物时，保理商买进出口商的应收账款，并向其提供资金融通、进口商资信评估、销售账户管理、信用风险担保、账款催收等一系列服务的综合金融服务方式。
在目前国际贸易竞争日益激烈、买方市场逐步形成、信用证结算比例逐年下降和赊销盛行的情况下，保理业务很好地解决了贸易资金安全和企业融资问题，因而在全球范围内形成空前的发展势头。
相比于西方发达国家，我国的保理业尚处于起步阶段，到目前为止，我国有12家银行申请成为国际保理联合会成员，只有一家公司正式成为国际保理商组织成员（中国银行）。
近年来，我国的国际保理业务量一直保持强劲增长。
根据国际保理商联合会（FCI）对我国双保理业务量的统计数据显示：2006年我国的保理业务总量是189亿美元，到了2007年已经达到481亿美元。
2006年的双保理业务总量比2005年增长了274%，2007年比2006年增长了255%，而全球的双保理业务增幅一直维持在每年120%～130%之间。
仅从出口保理业务总量来看，中国的排名已处于全球第四位。
随着国际保理这块“蛋糕”的做大，国内银行开始对这项业务刮目相看。
一、国际保理带给我国出口企业的益处国际保理业务的功用主要体现在资金融通、商业资信调查、应收账款管理及信用风险担保等四个方面，其中资金融通和应收账款管理对出口企业特别是中小企业有着非常积极的意义。
选择国际保理业务，对进出口企业具有如下好处：1.手续方便、简单、灵活，可节省时间、提高效率。
出口商可免除一般单证交易的繁琐手续和信用证条款的约束，随时根据进口商的需求和运输情况以及市场行情办理交货手续。
进口商可得到早进货和抢行赶市的便利。
2.增加买卖双方的交易机会和扩大营业额。
出口商可消除对市场、国外贸易规章、客户资信等的后顾之忧，扩大出口额。
国际贸易保护措施与我国企业应对策略摘要：随着世界经济的飞速发展，中国逐渐成为世界性贸易大国。
发达国家采取各种贸易保护手段来限制我国企业的对外贸易活动。
作为世界上最大的发展中国家，中国在这场贸易保护主义大战中成为最大的受害者之一，遭遇贸易摩擦的行业、产品和金额都在不断地增多。
在这种情况下，我国企业应如何采取策略应对国际贸易保护措施，以保护企业的利益。
关键词：国际贸易，保护措施，应对措施Abstract: with the rapid development of the world economy, China has become a worldwide trade country. Developed countries take all kinds of trade protection means to limit our country business enterprise of foreign trade activities. As the world’s largest developing country, China in the trade protectionism war become the largest one of the victims, suffered from trade friction industry, product and amount are constantly increasing. In this case, our country enterprise should take the strategy to deal with the international trade protection measures to protect the interests of the enterprise.Keywords: international trade, protective measures, the countermeasures一、加快转变出口贸易增长方式，提升国际市场竞争力一是要把突破国际贸易保护主义的重点放到科技经营竞争上。
浅析国际保理在我国的发展现状及对策【摘要】国际保理业务已成为国际贸易主要的结算方式之一。
但保理业务在我国的发展很不稳定，还存在一些问题，应从完善市场、控制风险、加快软件和硬件的建设上加以应对，以加快保理业务在我国的发展。
国际保理，是当今国际贸易中的一种结算方式。
它是指出口商利用商业信用出卖商品，在货物装船后，将发票、汇票、提单等有关单据无追索权地卖断给保理商，立即或远期收进全部或部分货款，从而取得资金融通的一种方式。
保理这种结算方式适应了目前国际贸易中流行的非信用证结算的实际情况。
目前，国际上已成立包括我国在内的130多个国家参加的国际保理联合会FCI，并公布了世界各国保理公司所接受的统一惯例。
一、我国保理业务的难点分析（一）我国保理业务发展的现状中国的保理业务总额在世界上所占的比例还不到1%，这和我国作为第3大贸易国的地位是极不相称的。
中国银行于1992年在国内率先推出国际保理业务，并于1993年加入FCI，成为FCI的正式成员。
之后，交通银行和东方国际保理咨询服务中心也陆续参与了此项业务。
1995年5月，中国银行也启用了EDIFACT 系统与美国、德国、英国、法国等17个国家和地区的保理公司进行业务往来，在信息传递上更加及时、准确。
但是保理业务在中国的发展是很不稳定的，按照FCI 的统计，2001年中行、交行的保理业务额为4000万美元，2002年下降到1500万美元，2003年和2004年也分别为2000万美元。
经过了十多年的发展，国际保理业务量只占我国结算量的很小比例。
（二）我国国际保理业务的难点分析1.信用风险控制不健全。
信用交易在我国当前尚未普遍建立，由于受汇款、托收、信用证等传统交易方式的限制，我国出口企业满足于用传统的结算方式进行交易，还不能完全适应建立在商业信用基础上的保理业务。
2.保理业务立法不健全。
虽然我国已经加入国际保理联合会，接受了《国际保理管理规则》、《国际保理公约》等，但这些规则尚不能直接用于指导监督我国保理业务的具体实施。
浅析我国商业银行开展国际保理业务的发展对策[ 摘要] 国际保理业务在我国商业银行业务中尚属于新兴的金融服务品种,这一配合赊销等商业信用方式的综合性的结算方式,可以改善交易条件,有着广阔的发展空间。
本文拟从我国商业银行开展国际保理业务的难点出发,就商业银行如何更好的开展、推广这一项金融服务提出一些对策。
[ 关键词] 国际保理我国商业银行对策一、现阶段我国商业银行开展国际保理业务的现状我国商业银行于1992年引入国际保理业务,经过了若干年的发展,国际保理业务量仍只占我国结算量的很小比例。
我国商业银行至今无论在业务规模、服务水平和经验方面与国外银行存在着差距,对国际保理业务认识不足,习惯于多年来使用的传统结算方式,致使银行保理这项业务难于服务于国内出口贸易。
我国银行办理国际保理业务时,更多地需要得到国外代理行或联行的支持和服务。
所以,如何拓展国内商业银行在这个业务领域的市场,同时进一步增强自身竞争力是一个值得探讨的问题。
二、我国商业银行开展国际保理业务存在的难点1.国际保理业务缺乏明确的目标市场和定位我国目前的国际保理业务缺乏明确的目标市场和定位,是造成业务量小和难以取得规模效应的主要原因。
我国商业银行开展国际保理业务部门的服务对象,受银行从业人员和资金的限制,一般都集中在银行做信用证及托收等结算的客户上。
而且,考察目前主动采用保理业务的客户,也往往是因产品积压或信用失效而不得以采用的,这些客户当然无法形成出口保理业的稳定客户群体,也无法起到样板客户的广告效应。
2.我国商业银行开展国际保理业务的风险防范意识较薄弱国际保理业务通常是建立在买卖双方商品赊销或承兑交单方式基础之上的。
出口商办理保理业务并销售商品后,由于保理业务项下银行的坏帐担保,出口商在银行已核准应收账款额度内的风险通常是转移到银行的,因而银行面临的风险就非常大。
这就需要银行加强对国外客户的资信调查,正确评估客户信誉。
但由于国内银行的国外代理行少,且分布不匀,因此国内行开办此项业务时便不能很好地掌握国外客户的情况,造成自身风险较大。
探讨我国开展国际保理业务存在的问题及解决对策一、国际保理概念及意义国际保理又称为承购应收账款。
指出口货物是基于商业信用，出口商交货后把应收账款的发票和装运单据转让给保理商，即可取得应收取的大部分贷款，将来万一进口商不付或逾期付款，则由保理商承担付款责任，在保理业务中，保理商承担第一付款责任。
国际保理业务在我国是一种新事务，我国在20XX 年加入世界贸易组织之后，银行业面临着越来越激烈的竞争。
所以我国商业银行开展这项业务，首先会扩大银行业务种类，拓宽服务对象，增加银行的利润来源渠道，有利于完善自身，提高和同行之间的竞争力;其次还可提高和世界各大银行之间的业务往来，提升银行在国际上的威望和作用。
另外，在银行界加大宣传力度的前提下，我国进出口也要提高对这一新型结算方式的认识，主动推广运用，淋漓尽致地发挥保理业务的作用，从而积极促进我国对外贸易的发展。
根据国际保理商联合会FCI 统计，自20XX 年起，我国保理业务量连续4 年位居全球首位，近年来份额一直稳定在17%左右，说明保理行业在我国已迅速崛起。
二、我国开展国际保理业务存在的问题(一)国际保理业务法律法规不健全对于国际保理业务，我国当前尚未建立健全完善的法律规范。
央行作为监管当局，只规定商业银行才能办理保理业务，除此之外对国际保理业务和设立保理机构要具备什么条件没有什么详细规定，所以金融机构在开展该项业务时，只能参考一些国际惯例，如《国际保理公约》等。
但是各国实际情况各有不同，不能完全照搬国际统一惯例，只可把国际统一惯例作为参考的依据。
我国已是FCI 中的一员，就要遵守FCI 所制定的条例，然而我国保理业务的运作还不能完全依赖这一国际规范。
当前我国国际保理业务法律法规不健全，这导致我国在办理国际保理业务时没有法律依据，一旦业务上发生纠纷，银行要根据法律来保障自身权益就变得很难。
所以我国需要建立一个规范的指导国际保理业务发展的法律体系。
(二)对国际保理业务缺乏深入认识由于我国目前还没建立完善的征信体系，信用交易风险较大，所以在我国之间的信用交易尚未普及。
International Trade国际商贸0762017年1月 我国国际保理业务的发展问题分析①郑州工业应用技术学院 王菲摘 要：国际保理是国际贸易中一种新型的金融结算业务，主要针对的就是贸易双方商业联系的信用问题，具体来讲就是出口商面临的出口融资风险和进口商在商业贸易中所担忧的信用风险等问题。
随着经济的发展，国际保理已成为进出口贸易中新型的结算方式，但同时也逐渐暴露出一些问题。
本文旨在分析当前我国国际保理存在的问题，并尝试寻找解决的方法及途径。
关键词：国际保理 金融结算 进出口 中图分类号：F842.6 文献标识码：A 文章编号：2096-0298(2017)01(a)-076-02国际保理全称国际保付代理业务，又称为承购应收账款，是指在商业信用下买卖双方在发生交易时，卖方交付货物时，由保理商购入卖方应收账款发票和装运单据，向买方收取相应货款，并且承担交易风险的一种为贸易赊销方式提供的综合性金融服务。
目前，该种赊销支付方式已经逐渐在国际贸易中风靡开来。
然而，国际保理却存在一些内在缺陷。
因此，完善和继续推动国际保理业务在我国国际贸易中的发展，成为我国推动外贸深化改革的重要课题。
1 我国国际保理业务发展中遇到的主要问题1.1 企业信用交易观念有待加强国际保理业务是一种赊销的支付方式，它的有效运行，要以信用交易为基础。
时至今日，市场经济的深入发展，我国在信用机制方面建设也取得了重大的进步，但是目前所面临的问题也是非常严重。
就国内企业信用交易的具体情况而言，出口企业在信用交易观念上明显和现阶段世界贸易发展形势存在严重的脱节情况，在面对外部激烈竞争的环境时，部分企业固守传统的竞争优势，没有对眼下世界贸易市场有一个较为贴近实际的认知。
不仅仅是表现在面对产业升级和调整产业结构的发展战略上进行的略微缓慢和不情愿，还体现在在运用结算方式上。
目前，在我国国际贸易市场上，汇款、托收、信用证等结算方式，在贸易结算领域仍然占据了半壁江山，而对国际保理业务及其相关的认识，实践都存在着相当大的盲区和误解。
浅析国际保理业务在我国的发展作者：高潮来源：《财经界·学术版》2011年第08期国际保理业务自产生以来，因其能为出口商节约成本、提高风险保障、简化手续、扩大利润，同时又为银行带来较高的报酬，在世界各国都得到了广泛的应用和发展，并已成为了主要的结算方式之一。
一、国际保理在我国的发展现状(一)国际保理业务在我国的发展随着国外保理业务的迅猛发展，我国的国际保理业务也在逐步的成长之中。
早在1987年10月，中国银行与德国贴现和贷款公司就签署了国际保理总协议，代表着国际保理业务在我国的开始。
中国银行与美国鹰狮保理公司签署了保理协议，开始以“出口保理公司”的身份开展业务。
这标志着我国的国际保理业务逐渐开始了规范化、国际化的进程。
目前，我国已经有18家银行成为了国际保理商联合会的正式成员，它们分别是：中农工建四大国有银行、中国进出口银行、招商、深发展、浦发、中国渣打、中信、华夏银行等。
中国内地作为全球保理业务发展最快的地区之一，2008年，中国的出口保理业务量达240亿欧元，跃居世界第一。
同时，中国银行的出口双保理业务量也位列世界前列。
(二)国际保理在发展中呈现的不良现状1、保理业务在我国发展比较缓慢目前，保理业务在世界各国的国内贸易和国际贸易中运用非常广泛。
根据FCI的统计，全球保理业务量每年高达上万亿欧元。
在经济发达国家和地区保理业务发展十分迅速，例如英国、意大利和中国台湾地区保理业务量可以达到GDP的15%。
目前我国企业应收账款总量大约有6万亿元人民币，占企业总资产的30％左右，有占企业数量90%以上的中小企业深陷应收账款之困，其资产价值的60％以上是应收账款。
应收账款的日益增加令企业背上了资金压力和坏账风险两大包袱。
但能有效缓解资金压力和帮助企业规避信用风险的保理业务在中国的发展却比较缓慢。
据悉，我国保理业务总量在全球保理业务总量中所占比例尚不足2.5%，发展空间极广。
此外，我国保理业务量和收入虽在不断提高，但在国际保理的专业领域内，中国保理并没有相应得话语权和影响力。
我国国际保理业务的现状与对策内容摘要：后金融危机时代，由于国际贸易竞争的加剧，基于商业信用的国际保理已成为一种新的融资结算手段。
当前，我国国际保理业务虽然有了很大的发展，但与发达国家相比还有很大的差距。
本文结合我国国际保理业务的现状，分析了我国国际保理业务存在的问题并提出了相应的对策和建议，以期促动国际保理业务在我国的推广和创新。
关键词：国际保理融资结算国际保理的起源、界定和发展国际保理业务历史悠久，萌芽于五千年前的古代巴比伦，但真正现代意义上的保理业务则起源于19世纪的美国商业代理模式和20世纪50年代的欧洲大陆贴现商的贴现业务。
对于国际保理（International Factoring）的定义，国内外流行的有以下三种：国际统一私法协会（International Institute for the Unification of Private Law）制定的《国际保理公约》对国际保理的定义是：保理商向以赊销方式出售商品或提供服务的出口商（卖方）提供的综合性金融服务。
国家外汇管理局对保理的界定是：出口保付代理业务（简称“出口保理”）系指外汇指定银行（出口保理商）为出口单位（出口商）的短期信用销售提供应收账款管理与信用风险控制、收账服务与坏账担保以及贸易融资等至少两项的综合性结算、融资服务的业务。
国际保理（International Factoring），又称保付代理，是指出口商（卖方）以赊销（O/A）或承兑交单（D/A）等方式销售货物时，保理商买断出口商的应收账款，并向其提供进口商（买方）资信调查及信用评估、贸易融资、信用风险担保、销售账户管理、账款催收等一系列的综合性金融服务。
通过对以上三种定义的比较分析，笔者更倾向于第三种。
此定义强调两点：一是其服务对象主要是国际贸易中以赊销方式为主的国际结算；二是国际保理业务所采用的法律根据是债权的转让，而这正是国际保理的核心。
由于国际贸易竞争的加剧，基于商业信用的国际保理发展迅速。
中文3185字How does our country develop positively internationalguarantees the principleGuarantees the principle is one kind of credit administration and the financing method stems from English “Factoring”, from used the scope to be possible to divide into domestic guarantees the principle and international guarantees the principle. International guarantees the principle is refers to the exporter to put on somebody's account, when way sell goods and so on invoice, business buys up the exporter the account receivable, and provides the fund to allow temporary credit, the importer credit appraisal, the sales account management, the credit risks guarantee, the credit to receive after dunning and so on a series of service comprehensive financial service way. Now has become the hot spot which gradually the economic world, the financial circles pay attention.First, international guarantees the principle application superiority and the traditional method of settling accounts compares, international guarantees the principle service to the exporter, the importer and bank factor has its application superiority:(one) speaking of the exporter.1, guarantees the principle service to provide the convenience which or the processing post-sale supervisory work for the exporter the fund allows temporary credit, reduces its unproductive disbursement, after documentary evidence outright sale for bank, so long as factor its commercial quality and the conditions of delivery goods conform to the contract provision, may obtain 100% exchange-earning safeguard. In being without recourse guarantees under the principle service, the complete credit risk and the exchange rate risk forward to the bank to undertake. May cause the exporter through this way in the limit of credit which factor approves, eliminates the risk which, because the buyer protests the loans or the bankruptcy go out of business create the credit which is unable to take back;2, the exporter may through provide have the competitive power, more advantageous 0/A, D/A or D the /P payment terms, increases trades the successful opportunity, develops the overseas market, the export expansion trade share. (two) speaking of the importer.1, international guaranteed the principle to save the importer to apply to the bank to draw up the letter of credit and the payment earnest money procedure and the expense, simplified the import and export procedure, raised the efficiency. The importer may depend on its prestige and the good financial performance obtains the buyer's credit, does not need to mortgage;2, international guarantees the principle service to cause to sell on credit into possibly, the importer uses D/A or the O/A preferential benefit payment method, enables the limited fund to obtain the full use, the acceleration turnover of capital, increases the trade access for it;3rd, the buyer has received the cargo before the payment, has the time and the opportunity inspect goods whether to meet the requirement, therefore has provided the transaction safety control for the buyer.(three) speaking of bank factor. international guarantees the principle to be more obvious to the bank factor superiority:1, the bank may use in the existing resources development to ask the service, increases the income, the attraction high quality customer. According to the international convention, the development international guarantees the principle service the profit to be equal to traditional settlement business income nearly 10 times, the profit is quite objective.2nd, improves the bank credit assets structure. Guarantees the fund which the principle service provides to allow temporary credit, is situated between clean loan and the secured loan financing behavior, therefore may optimize the bank the credit assets structure. 3, enhances the bank the international image. The bank is engaged in international guarantees the principle service, joins the International factor Federation, with various countries' bank, will guarantee the principle company to carry on the business contact, may gain in the international service experience, enhance international imageSecond, international guarantees the principle service the positive role1, to be advantageous to the exporter gain related information, the enhancement competitive power. Guarantees a principle organization generation of exporter to carry on the investigation to importer's credit, for exporter whether to provide the commercial credit, the expansion realization of goods decision-making to the importer, provides the information and the data. Moreover, because guarantees the principle organization knowledge foreign market situation, they also frequently put forward the proposal to the small exporter, assists it to sneak in the international market, strengthens its international competition ability.2, is advantageous takes back the fund as soon as possible in the exporter, enhances the fund the operational effectiveness. The exporter finished cargo shipping, then immediately obtained the financing fund, reduced the fund flow cycle. Not only raised the fund operational effectiveness, but may also reduce the enterprise operation cost, increases the profit income.3, is advantageous in the exporter shift fund risk. After guaranteeing principle organization being without recourse to sell outright the exporter the outward cargo creditor's rights, so long as its commercial quality and the conditions of delivery goods conform to thecommercial contract stipulation, the exporter may passes the burden the credit risks and the exchange rate risk for guarantees the principle organization, eliminated the latent bad account risk, the loan returns-ratio distinct enhancement.4, economical unproductive expense disbursement. After the exporter the exported goods power transmission for guarantees the principle organization, may the concentrate efforts to carry on the next step production and the marketing, reduces enterprise's administrative personals, overhead charge and so on unproductive the expense disbursements.5, is advantageous in maintaining and enhances the exporter the credit. The exporter through guarantees the principle organization to allow temporary credit the fund, not only will not increase in the enterprise assets debt table the debt, instead will make in the property debt table the property to increase, the improvement debt/assets ratio, will be advantageous to enterprise's negotiable securities going on the market with further finances.Third, our country guarantees the principle service existence question international to guarantee in the principle trade development in our country mainly to have following several question1, the legal flaw. So far our country to guarantees the principle service not special legal rule and the judicial interpretation court aspect also little extremely has the legal precedent. For example guarantees the principle the foundation is the creditor's rights effective transfer but creditor's rights transfer can only defer to "Law of contract" in our country 12 very broad stipulations: The contract potency may transfer the transfer to inform the debtor, but is effective. But in the export commercial invoice discount service (has recourse to guarantee principle), the exporter is not willing on the receipt to further assignment clause generally, then how “the notice” does manife st this question not corresponding judicial interpretation.2, the credit mechanism is not perfect. At present the social credit system not yet forms, obtains with difficulty with the enterprise credit related public information, the bank is unable to carry on the credit appraisal besides own customer enterprise. In overseas, imports factor to be possible many kinds of channels which asked through the official or the people to gain importer's credit rating and the credit situation, in addition enterprise's financial reporting can for its checking limit of credit.. But Our country Enterprise's financial reporting's authenticity is worth questioning, in addition the partial enterprises do not keep one's word, intend to fall behind the loan, runs away the waste bank debt phenomenon to be common, the bank worried that some customers through international guarantee the principle service, the bad account receivable will pass the burden for the bank.3, guarantees the principle service the independent question. Our country Enterprise's financial reporting's authenticity is worth questioning, in addition the partial enterprises donot keep one's word, intend to fall behind the loan, runs away the waste bank debt phenomenon to be common, the bank worried that some customers through international guarantee the principle service, the bad account receivable will pass the burden for the bank. 3, guarantees the principle service the independent question. Guarantees the principle service is one kind is different with the bank tradition service product, the overseas bank guarantees the principle service successful experience is, must guarantee that guarantees in the principle business management to have certain independence, and gives the letter examination and approval authority including certain sales decision-making power. Generally speaking the overseas development guarantees the principle service the organization is mostly guarantees the principle company or the bank independent department. But our country as a result of related laws and regulations vacancy, also does not have special to guarantee the principle company, the bank has not set up the independent department to handle guarantees the principle service. International guaranteed the principle service market access was still the vacuum. At present guarantees the principle service to handle by the bank, but actually to international guarantees the principle is the international settlement service one kind of independent service variety, until now does not have the conclusion, from this has a series of financial supervision question.4, gives the letter question. At present Our country Bank basically will guarantee the principle to give the letter to regard the same tradition credit operation to give the letter to carry on the management, chooses with the credit customer appraisal standard guarantees the principle customer, specially imports guarantees the principle often to request the customer (importer) the property scale to be big, can provide the corresponding mortgage to guarantee to do guarantees the principle. But overseas factor requests Our country Bank to narrate makes the import to guarantee the principle the customer often is the small and medium-sized enterprise or the Private enterprise, is unable to satisfy Our country Bank to give the letter request, therefore our country international guarantees in the principle the import to guarantee the haircut to extend slowly. Actually, this kind gives the letter method with in the true sense to guarantee the principle to have not the symbol, in overseas, factor only depends on the customer the credit situation financial reporting and so on for the customer to check that limit of credit judgment standard to whether to have the high quality account receivable, but does not need the customer to provide the mortgage guarantee.Fourth, the conclusion and countermeasure looked from international and the domestic experience, develops vigorously international guarantees the principle service, forms the standard to guarantee the principle market to expand the import and export enterprise financing channel, the promotion international trade growth to have the very vital practicalsignificance. From internationally looked that international guaranteed the principle service already to become a mature product, also obtained the European and American countries, the Asian country in the global trade widely to accept and to approve. As the international trade great nation, our country in the foreign economical intercourse, should not remove, in international guarantees outside the principle market, but is should develop positively international guarantees the principle service use international to guarantee the principle service the superiority, enhances our country Enterprise's international competitiveness. Guarantees the principle trade development present situation according to our country to propose that the following development suggested:1, is guaranteeing the principle organization to set up the aspect to relax the related policy. The People's Bank or the Banking Regulatory Commission takes the supervision organization, on the one hand should encourage to have ability Commercial bank launch to guarantee the principle service, on the other hand, should also allow to set up special guarantees the principle organization. Sets up the aspect from the organization, credible warning overseas experience. Guarantees the principle company's operation and the bank is different, some set of special operating condition and the operating system need to have the very rich specialized knowledge, to the market familiar and the science credit appraisal system. Our country may consider that introduction world famous guarantees the principle company enters our country by the sole ownership company or Joint venture's form to guarantee the principle market, accelerates domestic to guarantee the principle organization the construction.2, strengthens the internal commerce bank to guarantee the principle service operational guidance mechanism construction. The first bank should strengthen with the domestic and foreign banks, overseas guarantees the principle company's cooperation, the study overseas guarantees the principle service the advanced experience and the policing method. Refers to the international convention to formulate the system interior to guarantee the principle service working instruction, establishes the standard to guarantee the principle account executive management mechanism. Next, should improve guarantees the principle service the management method, on the one hand, uses the electron data exchange technology positively (Electronic data Interchange), uses for to transmit the trade data, raises the efficiency. On the other hand, develops the enterprise sale situation and the account receivable management system extremely is advantageous for the development bookkeeping management and the credit receives after dunning and so on services. Third, should consummate the risk management mechanism, establishes the science the enterprise credit appraisal system. Fourth, should strengthen the servicers to train, raises one batch of high qualities, to grasp skilledguarantees the principle service, familiar international to guarantee the principle convention and the joint pledge professional.3, the consummation international guarantees the principle service laws and regulations construction. In order to promote our country to guarantee the principle service the standardized development, our country should refer to international existing guarantees the principle service convention and the joint pledge, links to our country reality, formulates one both to conform to the modern age international to guarantee the principle service the characteristic, as soon as and can satisfy our country present stage to guarantee the written law which the principle trade development needs to guarantee the logos. In this laws and regulations foundation, remakes decides on domestic and international guarantees the principle service the executive regulation, including draws up the unified regulations the import and export to guarantee the principle agreement. At the same time, the People's Bank or the Banking Regulatory Commission should strengthen to guarantee the principle organization the supervision, the safeguard guarantee the principle organization, in international guarantees the principle convention, the joint pledge and in the national laws and regulations frame develops guarantees the principle service, guaranteed that guarantees the principle service market reasonable order development.我国如何积极发展国际保理保理是一种信用管理和融资方法源于英文“Factoring”，从用范围来说可分为国内保理和国际保理。
