商业银行应收账款质押法律问题研究
发布时间：2018-11-13 12:26
【摘要】：担保的方式从古至今不断丰富,质押的内容突破了财产,包含了财产性的权利。应收账款质押成为一种担保的方式于2007年被写入了我国《物权法》,但目前我国的应收账款质押制度有较多不足和缺漏。本文通过分析实践中商业银行开展应收账款质押业务可能遇到的风险,提出了相应的完善建议。企业在经营的过程中,因为赊销或者其他原因,会产生账目上未收回的账款,这种因为销售货物或者是提供服务而产生的要求其他人给付的金钱,称之为应收账款。应收账款质押事实上就是一种普通的债权质押,它以出质人对第三债务人的应收账款债权请求权担保质权人对债务人的债权请求权。虽然应收账款质押有法律明确规定仅仅不足八年时间,但是已经被融资主体广泛运用,大量企业将自己的应收账款出质给商业银行换取贷款,这对盘活企业资本具有重要意义。但是,应收账款质押制度还存在不少的缺漏,包括应收账款的内涵不明、登记制度存在许多漏洞等问题,而且法律对于应收账款质押的风险防范和实现机制也并无完善的保护,这给商业银行在开展此项业务时带来了许多障碍。故而通过法律明确应收账款的内涵并完善登记制度,确立对第三人的通制度和应收账款质权的实现机制十分重要。
[Abstract]:The way of guaranty is rich from ancient times till now. The content of pledge breaks through property and contains property rights. The pledge of accounts receivable has been written into the property Law in 2007, but the pledge system of accounts receivable in our country has many shortcomings and deficiencies. Based on the analysis of the risks that commercial banks may encounter in carrying out accounts receivable pledge in practice, this paper puts forward corresponding suggestions. In the course of business operation, accounts uncollected accounts are generated by selling on credit or for other reasons. This kind of money which is caused by the sale of goods or the provision of services is called accounts receivable. As a matter of fact, the pledge of accounts receivable is a kind of common pledge of creditor's rights, which guarantees the claimant's claim on the debtor's claim on the third debtor's claim of accounts receivable. Although the pledge of accounts receivable has been clearly stipulated by law for less than eight years, it has been widely used by the main body of financing. A large number of enterprises pledge their accounts receivable to commercial banks in exchange for loans, which is of great significance to invigorate the capital of enterprises. However, there are still many deficiencies in the pledge system of accounts receivable, including the unclear connotation of accounts receivable, the existence of many loopholes in the registration system, and the fact that the law has no perfect protection for the risk prevention and realization mechanism of the pledge of accounts receivable. This brings many obstacles to the commercial banks in carrying out this business. Therefore, it is very important to clarify the connotation of accounts receivable and perfect the registration system through the law, and to establish the communication system for the third party and the realization mechanism of the pledge right of accounts receivable.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923.2
[Abstract]:The way of guaranty is rich from ancient times till now. The content of pledge breaks through property and contains property rights. The pledge of accounts receivable has been written into the property Law in 2007, but the pledge system of accounts receivable in our country has many shortcomings and deficiencies. Based on the analysis of the risks that commercial banks may encounter in carrying out accounts receivable pledge in practice, this paper puts forward corresponding suggestions. In the course of business operation, accounts uncollected accounts are generated by selling on credit or for other reasons. This kind of money which is caused by the sale of goods or the provision of services is called accounts receivable. As a matter of fact, the pledge of accounts receivable is a kind of common pledge of creditor's rights, which guarantees the claimant's claim on the debtor's claim on the third debtor's claim of accounts receivable. Although the pledge of accounts receivable has been clearly stipulated by law for less than eight years, it has been widely used by the main body of financing. A large number of enterprises pledge their accounts receivable to commercial banks in exchange for loans, which is of great significance to invigorate the capital of enterprises. However, there are still many deficiencies in the pledge system of accounts receivable, including the unclear connotation of accounts receivable, the existence of many loopholes in the registration system, and the fact that the law has no perfect protection for the risk prevention and realization mechanism of the pledge of accounts receivable. This brings many obstacles to the commercial banks in carrying out this business. Therefore, it is very important to clarify the connotation of accounts receivable and perfect the registration system through the law, and to establish the communication system for the third party and the realization mechanism of the pledge right of accounts receivable.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923.2
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