The author analyses the legal relationships among suppliers , buyers , export factors and import factors after describing the participants and operation procedure of factoring . this part takes the factoring agreement between supplier and export supplier as a focus based on the fact that assignment of account receivable as the foundation of factoring 由于保理法律關(guān)系是以債權(quán)讓與為基礎(chǔ)而建立起來(lái)的,所以本部分重點(diǎn)研究了供應(yīng)商與出口保理商之問(wèn)的以債權(quán)讓與為基礎(chǔ)而訂立的保理合同中包括的內(nèi)容。