一、引言中国入世后,有关企业“改嫁”外资银行,成为金融市场的争议焦点。南京爱立信公司为转移风险,曾向交通银行提出办理“无追索权应收账款转让”。由于国内的保险公司无法对银行买断的应收账款进行保险(按照国际惯例应有保险公司和银行共同分担此业务的权 I. Introduction After China’s accession to the WTO, the relevant enterprises have become the focus of controversy in the financial markets. Nanjing Ericsson in order to transfer the risk, had submitted to the Bank of Communications “Receivables without recourse transfer ”. Since domestic insurance companies can not insure the accounts receivable bought by banks (in accordance with international practice, insurance companies and banks should share the rights of this business