保理及其资产证券化的初步研究VIP专享VIP免费

保理及其资产证券化初步研究二0一四年九月目录一、保理的定义及内容...................................................................................................................1（一）贸易融资.......................................................................................................................1（二）销售分户账管理...........................................................................................................1（三）客户资信调查与评估...................................................................................................1（四）应收账款管理与催收...................................................................................................2（五）信用风险担保...............................................................................................................2二、保理的行业发展情况...............................................................................................................2（一）我国保理行业情况.......................................................................................................2（二）全球保理的行业情况...................................................................................................5三、我国保理的法律法规...............................................................................................................6(一）全国性规定.....................................................................................................................6(二）地方性的规定.................................................................................................................9四、保理的分类.............................................................................................................................11（一）银行保理和商业保理.................................................................................................11（二）国内保理和国际保理.................................................................................................11（三）有追索权保理和无追索权保理.................................................................................11（四）单保理和双保理.........................................................................................................12（五）融资保理和非融资保理.............................................................................................13（六）明保理和暗保理.........................................................................................................13五、保理业务资产证券化.............................................................................................................14六、商业保理的资产证券化渠道.................................................................................................15（一）证监会渠道.................................................................................................................15（二）银行间债券市场渠道.................................................................................................16（三）信托公司渠道.............................................................................................................17（四）基金子公司渠道.........................................................................................................17（五）地方交易平台渠道...............................................................