The financial activity of any enterprise in all its forms is associated with many types of risk, whose influence on the final result of the financial firm's work is very large. The basic risks in determining the impact on the results of financial and economic activity of the enterprise are financial risks. Under financial risk refers to the method of unforeseen financial losses (reducing profits, income, capital losses, etc.) in a situation of uncertainty of the financial activities of the organization. Financial risks occupy the greatest part in the overall cumulative portfolio business risks of the enterprise. One way to transfer financial risk is to conclude the factoring contract. For writing an article used legal documents and analytical reports, statistical handbooks the Association of factoring companies (AFC) of the Russian Federation. The maximum need for factoring services experienced by small and medium-sized businesses, in view of the fact that this service a certain way simplifies the calculation