摘要：通过对我国施工企业应收账款近况与成因的分析，提出应收账款保理业务在施工企业中的应用模式，并介绍该模式应用的优势。同时结合目前国内的立法现状，分析该模式应用中可能面临的法律风险，并对防范相关法律风险提出对策建议。

关键词：应收账款；保理业务；施工企业；风险防范

Abstract：Based on the analysis of the current situation and causes of accounts receivable in construction companies of China，this paper proposes the pattern of accounts receivable factoring in construction companies，and introduces its advantages for the application. Combining with the situation of legislation in China，analyzes the potential legal risk in the application of the model，and provides countermeasures and recommendations to prevent the legal risks.

Keywords：accounts receivable；factoring；construction companies；risk prevention

参考文献

[1] 中国人民银行，发展改革委，工业和信息化部，等.关于金融支持工业稳增长调结构增效益的若干意见[Z].2016.

[2] 琚艳芳.上市建企应收账款的“罪与赎”[EB/OL].（2016-09-12）http：//www.lubanway.com/index.php?controller=guandian&action=guandian_front&guandian_id=517.

[3] 黄斌.国际保理——金融创新及法律实务[M].北京：法律出版社，2006.

[4] JH Chen，WH Chen. Factoring account receivables towards mitigating cash flow fluctuation for construction projects[A].2008 IEEE International Conference on Communications，2008.

[5] 欧伟辉.建筑企业开展应收账款保理业务的探讨[J].交通财会，2011（12）.

[6] [英]费瑞迪·萨林格.保理法律与实务[M].刘园，叶壮林译.北京：对外经济贸易出版社，1995.

[7] JH Chen，WH Chen. Contractor costs of factoring account receivables for a construction project[J]. Journal of Civil Engineering & Management，2012（2）.

[8] 赵永军.工程建设保理：盘活应收账款[J].施工企业管理，2013（2）.

建筑经济，2017（5）：17-20