企业涉外融资现状预收货款规模扩大,成为出口企业融资的重要方式。预收货款是销货方在发出商品前向购货方预先收取部分或全部货款的信用行为。对出口企业来说,这种融资方式不但提高了货款的安全系数,还增加了企业的生产、周转资金,有利 The Status of Foreign-related Financing of Enterprises The size of advance payment has expanded and become an important means of financing for export enterprises. The advance payment is the credit behavior of the seller before the goods are sent to the buyer to collect part or all of the purchase price in advance. For exporting enterprises, this way of financing not only improves the safety factor of payment, but also increases the production and working capital of enterprises and is favorable