应收账款质押制度运行中的风险及其防范研究

发布时间：2018-02-21 17:15

本文关键词： 应收账款质押运行风险制度缺陷完善建议　出处：《贵州大学》2008年硕士论文　论文类型：学位论文

【摘要】： 作为当今社会一种便捷有效的融资方式,应收账款质押写入《中华人民共和国物权法》是社会经济发展与法律体系完善共同推动的结局。它的出现,被认为是解决我国中小企业和广大农户“融资难”的“破冰”之举,是完善我国金融体系的一个重要举措,也是我国担保融资法律改革的重要成果。随着应收账款质押制度的逐步推进,其融资效能已逐步显现出来,但是随之出现的制度障碍和运行风险也是摆在我们面前的一个无法回避的现实问题。应收账款质押的制度缺陷主要来自于《物权法》对于这一新担保方式的规定过于原则,缺乏实践中的操作性。如应收账款质押的实现问题,应收账款质押对抗要件的设立问题,应收账款质押合同的效力认定问题,应收账款质押登记的效力问题,中国人民银行的颁布的部门规章与上位法的抵触条款问题等等均无规定。同时由于应收账款自身的复杂性以及商业风险性,也致使金融机构在开展应收账款质押业务时,更多的是持谨慎态度。本文企图从应收账款自身的性质内涵谈起,通过介绍国外应收账款质押的成功经验,我国应收账款质押制度的基本内容,来探讨我国现行的应收账款质押制度在法律制度以及商业领域的缺陷以及风险,并提出一些粗浅的防范建议。应收账款质押在国外已经不局限于民法研究体系当中,它更多的进入了商法研究领域,本文中笔者将视角主要放在物权法中应收账款质押的法律制度缺陷,希望立法部门在将来出台司法解释时,能考虑这些潜在风险,从立法角度进行防控和完善,更好的实现这一融资途径。
[Abstract]:As a convenient and effective way of financing for today's society, accounts receivable pledge to "People's Republic of China property law" is the development of social economy and the improvement of the legal system to promote the outcome. Its appearance is considered to solve China's small and medium-sized enterprises and farmers "financing" and "breaking move, is an important measure to perfect the financial system of our country, it is also an important achievement of China's financing guarantee law reform.
With the accounts receivable pledge system step by step, the financing efficiency has gradually emerged, but the system obstacle appears and operation risk is also placed in front of us a unavoidable reality. Defects in the system of account receivable regulations mainly from the "property law" for this new way of security too in principle, the lack of maneuverability in practice. Such as implementation of account receivable, accounts receivable pledge should set up against the elements, accounts receivable pledge contract validity cognizance should effect of registration of account receivable, departmental rules and regulations promulgated by the people's Bank of Chinese with the position of the conflict clause and so on are no rules. At the same time because of its complexity and accounts receivable business risk, resulting in financial institutions to carry out the pledge of accounts receivable business, is more cautious in this paper. Starting from the connotation and nature should attempt to account receivable itself, through the introduction of foreign successful experience in account receivable, our country should be the basic content of the accounts receivable pledge system, to explore the system of pledge of accounts receivable in the legal system and the defect of business and risk existing in our country, and put forward some suggestions.
The pledge of accounts receivable in foreign countries is not limited to civil law research system, it more into the field of law, this paper will be mainly from the point of legal system defects shall account receivable in the property law in the hope that the legislative departments in the future introduction of judicial interpretation, to consider the potential risks, and improve the prevention and control of from the angle of legislation, to better achieve this financing way.

【学位授予单位】：贵州大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D923.2

【引证文献】