Abstract:In order to control risks and speed up capital turnover, enterprises begin to gradually use export factoring business. However, in the export factoring business, it is faced with problems such as contract disputes, relevant policies of importing countries, application of laws and so on, and this makes the recovery of enterprise accounting receivable problematic and resulting in enterprise losses. In this study, the methods to avoid the legal risks of export factoring business were put forward from three aspects, including the signing of prior contracts for the export of food machinery and equipment and the understanding of the policies of the importing country, the performance of obligations and defect remedy in the process. Moreover, serval methods for avoiding the legal risk of export factoring business were also suggested.