دور عقد تحويل الفاتورة في تمويل المؤسسات الصغيرة المتوسطة في الجزائر

Abstract EN

The small and medium enterprises play a key role in economic development, so it is highly important to understand the problems that face them, notably that of financing.

for despite the availability of many financing sources, it is imperative to consider modern financing techniques such is factoring which has proved its efficiency in financing small and medium enterprises in advanced countries.

despite there being a juridical and organisational context for factoring as an alternative in the financing of Algerian small and medium enterprises, the latter’s recourse to it remains limited because of the newness of its implementation in Algeria on the one hand, and the incomprehension of the basic concepts covering modern financing and its importance as an efficient financing alternative on the other hand.