通过对国内外诸多应收账款融资文献的梳理与研究，发现此类融资研究最早可追

Through combing and researching many domestic and foreign accounts receivable financing literature, it is found that such financing research can be traced back to the ancient Roman period. The financing methods in the ancient Roman period basically used movable property for financing, such as Fiducia, Pignus and Hypotheca. After the 21st century, Christine (2002) made a comparative analysis of the data in the financial statements and the financial indicators of the company before and after the financing of accounts receivable, and concluded that, in contrast, accounts receivable Financing as

Through the combing and study of many accounts receivable financing documents at home and abroad, it is found that this kind of financing research can be traced back to the ancient Roman period, the financing mode of ancient Rome basically uses movable property to finance, financing forms such as Fiducia, Pignus and Hypotheca. After the twenty-first century, Christine (2002) after a comparative analysis of the data in the financial statements and the financial indicators of the enterprise before and after the financing of accounts receivable, concluded that, by contrast, accounts receivable financing

Through combing and studying many domestic and foreign receivables financing literature, it is found that this kind of financing research can be traced back to the ancient Roman period. In the ancient Roman period, the financing mode basically used movable property to finance, such as Fiducia, Pignus, hypotheca, etc. After the 21st century, Christine (2002) made a comparative analysis of the data in the financial statements and the financial indicators of enterprises before and after the receivables financing, and concluded that, in contrast, the receivables financing as