comparison between the legal nature of commercial factoring and similar legal institutions

factoring companies are one of the most important modern legal entities to facilitate domestic and international trade-economic relations. factoring is a short-time funding method and  factoring company is responsible for managing , demands collecting or  decreasing commercial documents and receivable accounts. also the main task of the factoring company is purchasing debt. factoring contract is a general agreement between the exporter and operating company which exporter whereby transfer to the factor some receivable amounts arising from the sale of goods between themselves and customers. the aim of this study is to review the legal structure of commercial factoring and to compare it with similar legal institutions. in iran operating entity , despite of practical common , is not benefit of appropriate , clear and decisive legal basis because of having some bugs legal basis and therefore the study is of great significance . this study is based on descriptive –analytic method and the information collecting method.