Faktoring jako niekonwencjonalne źródło finansowania mikro- i małych przedsiębiorstw w Polsce
Factoring as an unconventional source of financing activities of micro and small enterprises in Poland

Summary/Abstract: The article is devoted to the issue of factoring as a source of financing activities of micro and small enterprises. In the economic conditions the enterprises are, factoring is among relatively new sources of financing economic activities. It improves the financial situation of a company, first of all its financial liquidity. Moreover, factoring improves the structure of financial statement and creates a possibility of risk transfer of debtor insolvency on factor. The article presents the essence, functions and the main kinds of factoring and the development of factoring market in Poland.

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