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在《建设工程施工合同》应收账款保理得到了立法及司法的确认后,建筑企业开始面临越来越多的应收账款保理业务。概述建筑企业应收账款保理,从有追索权保理、无追索权保理的特点着手,分析企业偏好及操作适配,探讨操作实务中常见的法律问题,并简要阐述对建筑企业应收账款保理发展的思考,包括有限有追索权保理业务办理、司法实践对保理实践的认可等。
After obtaining the confirmation of legislation and judicature on the account receivables factoring under the Construction Contract, the construction enterprises began to face more and more accounts receivable factoring business. This paper summarizes the factoring of accounts receivable of construction enterprises. Starting from the characteristics of factoring with recourse and factoring without recourse, the paper analyzes the preference of enterprises and operation adaptability, discusses the common legal problems in operation practice, Reflections on the development of corporate account receivables factoring, including the handling of limited and recourse factoring business and the recognition of factoring practice by judicial practice.