Beijing Business News (reporter Meng Fanxia intern Jiang Xin) Bank factoring business in the rapid development of the same time, but also increased the risk of bad debt。The CBRC recently announced and implemented the "Interim Measures for the Management of Factoring Business of Commercial Banks" (hereinafter referred to as the "Measures"), requiring commercial banks to not factor financing for five types of receivables such as unclear ownership and consignment contracts in the future。

         The Measures require，Commercial banks should be based on their own internal control level and risk management capabilities，Develop accounts receivable standards suitable for factoring financing business，It also clearly stipulates that commercial banks shall not carry out factoring financing business based on illegal basic transaction contracts, consignment contracts, future receivables, accounts receivable with unclear ownership, and payment claims arising from bills or other marketable securities。

         The so-called factoring business refers to a comprehensive financial service that integrates the collection, management, bad debt guarantee and financing of accounts receivable on the premise that creditors transfer their accounts receivable。Compared with general loan financing, the entry threshold of factoring business is relatively low. Through factoring financing, banks can help small and micro enterprises turn accounts receivable into cash income。In recent years, factoring business has shown a rapid development trend。Statistics show that in the first half of 2013, the domestic factoring business volume reached 1.23 trillion yuan, a year-on-year increase of 115.79%。After banks carry out factoring business, they increase the risk passed on by creditors。

         About the authenticity of the underlying transaction，The Measures also put forward clear audit requirements: when commercial banks accept factoring financing business，The credit, business and financial status of the seller or buyer shall be strictly examined，Analyze the receivables for factoring financing，Including whether to pledge, transfer and aging structure，Reasonably judge the buyer's willingness to pay, ability to pay and the seller's ability to buy back。

         Industry experts said that the authenticity of accounts receivable audit is the first checkpoint of factoring risk prevention, if customers use forgery, alteration of invoices and other ways to obtain bank credit, once the bank negligence related contracts, invoices and other transaction background information, will directly lead to the first repayment source frustrated。