近年來，應收帳款承購(Factoring)業務快速成長，已成為國際貿易的主要交易融資方式；此業務常見的16種業務模式，可基於風險管理區分成四大類型額度連動組合的七項額度（或稱七條額度線）。出口帳款承購商對於其客戶風險管理所使用的預支價金額度，並非僅單純的平面額度管理，客戶基於銀行法第三十二條的利害關係人，亦可能成為同一出口帳款承購商的客戶並同時申請預支價金額度，因此，出口帳款承購商須對其客戶與各該客戶的利害關係人，進行集團與利害關係人歸戶及多層的組合式額度控管，將平面額度管理架構推向立體多層式風險管理架構，解決各銀行與帳款承購商經常需面對的關係人風險管理問題，以達到出口帳款承購商對其客戶與各該客戶的利害關係人金融風險管理的目的。本研究提出應收帳款承購業務之立體多層式風險管理架構；並探討如何藉由資訊系統的輔助，將此觀念落實於跨國（或國內）供應鏈廠商間交易融資的風險控管，以期創造買方、賣方，與應收帳款承購商三贏的商業經營模型。

Factoring has become the major instrument for trading finance in international trade area. The factoring has common 16 business types, base on risk management, it discriminate 4 types of credit line combination and creates 7 credit lines. It is not only common flat credit lines management of Export Factor to supplier's credit, the supplier's related companies will get credit from the same Export Factor as well. Base on the credit control of supplier's group, we should push the common flat credit lines management to solid and multi-level risk management model. This paper proposes a multi-level risk management model firstly. And then, by applying information systems, the model can be implemented in managing trading risk in the supply chain and accordingly create an all-win situation for suppliers, buyers, and export factors.