期刊名称：Annals of "Dimitrie Cantemir" Christian University - Economy, Commerce and Tourism Series
电子版ISSN：1842-9459
出版年度：2012
期号：4
页码：105-112
语种：English
出版社：ProUniversitaria
摘要：Factoring appears as a contract between one party (called adherent), providing goods or service and a banking company or a financial institution specialized (called factor), which the last one shall finance debts pursuing and preservation against credit risks and adherent gives factor by way of sale, debts arising from the sale of goods or services to third parties. Factoring is a means of financing business, especially export-import transactions, less known in Romani, but it is present in Romanian legislation since 2002. In this article I defined the concept of factoring, then I presented the advantages of factoring the last part I approached development of factoring in Romania.
