发布时间：2014-09-26 来源：人大经济论坛

目 录 1 国际保理的概述.........................................2 1.1 国际保理的涵义及服务内容.............................2 1.2 FCI和美国PMF.........................................2 1.3 国际保理的发展趋势...................................3 2 我国中小企业应用国际保理的现状及问题分析...............5 2.1 中小企业应用国际保理的适用性分析.....................5 2.2 我国中小企业应用国际保理的状况.......................6 2.3 我国中小企业应用国际保理存在的问题及原因分析.........8 3 推动我国中小企业应用国际保理的对策建议.................10 3.1 政府加强完善国际保理的法律环境.......................10 3.2 企业增强风险意识，建立科学的信用管理方法和制度.......10 3.3 企业提高对国际保理的认知，选择合理的保理模式.........11 3.4 银行等金融机构加强保理业务的建设.....................12 参考文献.................................................13 致 谢...................................................14 摘 要 在国际商品市场竞争日益激烈的今天，贸易结算方式成为继商品价格、商品质量之后另一个重要的竞争手段，保理业务是在这一需求下发展起来的。我国中小企业一直面临融资难的问题。在我国中小企业中引入国际保理业务，对加速企业的快速融资，提高企业的资本周转，从而提高其国际竞争能力具有很大作用。 本文系统阐述了国际保理在国内外的发展状况。从国际保理对中小企业的重要性及我国中小企业特点的角度上分析我国中小企业应用保理业务的可行性和必要性，并在阐述国内中小企业应用国际保理状况的基础上，分析其存在的问题及原因。最后，从政府、企业及银行保理商等角度提出了我国中小企业应用国际保理应采取的解决问题的措施。 【关键词】中小企业 国际保理 问题及对策 Abstract Nowadays, the competition of the international commodity market in the world is more and more drastic. The trade settlement considered as the competed method has become another important means after the commodity price and quality. International factoring develops just based on the need. It is always difficult for the medium-sized and small enterprises in our country to finance. If the medium-sized and small enterprises adopt the International factoring business as the trade settlement, it will be propitious for them to quicken the enterprise financing and up-grade turnover of capital enterprises competitive capacity in the market will be enhance. This thesis systemically expatiates the development of International factoring in home and abroad. From the point of the importance of International factoring to the medium-sized and small enterprises and their characteristics, it analyzes the feasibility and necessary that the medium-sized and small enterprises apply the International factoring. And based on the states of those, it analyzes the problems and reasons when the medium-sized and small enterprises in our country develop International factoring business. At length, it brings forward referred measures to solve the problems from the government, enterprises and the banks. 【Key words】medium-sized and small enterprise; international factoring; problem and countermeasure