[摘　要]　资金匮乏和应收账款巨大是严重影响勘察设计企业快速发展的两大障碍。本文探索一条融资新模式——应收账款保理业务。对于勘察设计企业来说，此项业务不仅可以为企业融通资金，解决勘察设计企业的资金“瓶颈”问题，而且还可以提高企业收款的能力和收款的及时性，进而优化企业财务结构，加速企业的资金周转、减少企业运行风险，改善企业的财务状况。

[关键词]　勘察设计企业,融资新模式,应收账款保理

Abstract: Lack of funds and receivable debt are two major obstacles which seriously affect the development of the large prospecting and design enterprises. We are searching for a new mode of financing —— factorage of the receivables debt by which enterprises can finance more funds, as a result solve the problems of lack of funds and improve their ability to withdraw the receivable debt promptly and without delay. The mode of financing is to our benefit in optimizing the finacial structure of enterprises. It will accelerate the flow of funds, reduce the risks in the capital source and make for the improvement in financial standing.

Key words: prospecting and design enterprises; new financing mode; factorage of the receivable debt

[参考文献]

[1]李嘉.关于应收账款管理的新模式——保理业务探讨[J].广西财务与会计，2007（5）.

[2]朱萍.企业开展应收账款保理业务[J].中外企业家，2009（3）.

建筑经济，2011（7）：82-84