摘要 : Factoring has a long history of application in commerce in many countries of the world, the origin of which may be tracked back even to Ancient Babylon and Rome or later to cotton-factors or textile-factors in the cross-Atlantic t... 展开 Factoring has a long history of application in commerce in many countries of the world, the origin of which may be tracked back even to Ancient Babylon and Rome or later to cotton-factors or textile-factors in the cross-Atlantic trade. While conceived in modern times as a method of obtaining finance, sales ledger administration services, debt collection services or protection from bad debts, it had never been put into practice in China until two decades ago. Then a few banks struggled to carry on the business of factoring. Subsequently, after China's accession to the World Trade Organisation (WTO) in 2001, as predicted by many economists, the business of factoring has been developing quickly in China. Nowadays, factoring is to some extent being regarded for the suppliers of goods or services as an essential way of administrating and collecting trade debts, and for commercial banks as an essential service to attract clients. Furthermore, both Chinese banks and foreign-funded banks in China are trying to tailor their factoring business to the demands of their clients. 收起