应收账款质押法律制度研究

发布时间：2018-05-19 09:30

本文选题：应收账款 + 应收账款质押　；参考：《山东财经大学》2013年硕士论文

【摘要】：2007年出台的《中华人民共和国物权法》（以下简称《物权法》），将应收账款质押制度确定为权利质押的类型之一，首次从法律层面上确立了应收账款质押制度的法律效力。应收账款质押制度的出台无疑可以为我国中小企业融资开辟一条重要渠道，对于完善我国担保融资体系和促进国民经济健康发展有着深远意义。本论文将从应收账款的概念、应收账款质押的法律构成、应收账款质押标的和应收账款质押的效力等角度全面介绍我国应收账款质押制度，并对因开展应收账款质押业务而可能产生的法律风险及防范措施提出自己的观点。本论文在梳理应收账款质押基本理论的基础之上，借鉴大陆法系和英美法系国家立法经验的基础之上，探讨如何完善我国应收账款质押法律制度。以下是论文各章主要内容的概括: 第一章本文的绪论。主要叙述的是论文的研究背景及意义、国内外研究现状及评价、论文的研究方法与研究思路和论文的主要创新点等。第二章应收账款质押制度概述。本章首先讲述的应收账款质押在会计学和法学上不同的内涵。其次，本章探讨分析了应收账款的法律性质的分析，并指出了应收账款质押形式兼具物权和债权两种特性。最后，本章分析了建立应收账款质押制度的现实意义。虽然我国《物权法》已经明确规定了应收账款质押制度，，但其作为一项新制度，规定的仍十分简单，其在理论和实践中仍需完善。第三章应收账款质押法律构成。首先，本章分析应收账款质押合同，指出合同应收采取书面形式，债权证书的交付不能作为应收账款的公示方式。其次，分析了应收账款账款质押登记，并深入探讨了我国应收账款质押的公示选择。最后，着重探讨了应收账款质押成立是否以通知次债务人为成立要件，并指出通知次债务人不是应收账款的生效要件，只是决定能否产生对抗次债务人的效力。第四章应收账款质押效力。本章分析应收账款质押的效力，其中涉及了应收账款质押的效力范围，对出质人、质权人和次债务人的效力，着重分析和探讨了应收账款质押与债权让与的冲突问题，结合国内外立法的相关规定，并指出出质人擅自转让应收账款所产生的效力。第五章应收账款质押标的。本章首先分析了应收账款质押标的的条件并对应收账款进行了分类研究，其次，本章着重探讨了收费权能否作为应收账款质押的标的，结合赞同者和反对者的观点并提出了自己对收费权的一些观点。第六章应收账款质押制度的法律风险和防范。本章主要分析了应收账款因登记制度、质押标的存在瑕疵、质押实现和合同无效或被撤销而带来的各种法律风险，并针对这些风险结合我国现实法律环境，提出相关的防范风险措施以供银行开展业务之参考。
[Abstract]:The property Law of the people's Republic of China (hereinafter referred to as the property Law) issued in 2007 defines the pledge system of accounts receivable as one of the types of pledge of rights, and establishes the legal effect of pledge system of accounts receivable from the legal level for the first time. The introduction of the pledge system of accounts receivable can undoubtedly open an important channel for the financing of small and medium-sized enterprises in our country. It is of far-reaching significance to perfect the guarantee financing system of our country and to promote the healthy development of the national economy. In this paper, the concept of accounts receivable, the legal structure of pledge of accounts receivable, the subject matter of pledge of accounts receivable and the validity of pledge of accounts receivable are introduced in detail. The author also puts forward his own views on the legal risks and preventive measures which may arise from the development of accounts receivable pledge business. On the basis of combing the basic theory of the pledge of accounts receivable and drawing lessons from the legislative experience of the countries of the civil law system and the common law system, this paper discusses how to perfect the legal system of the pledge of accounts receivable in our country. The following are the main contents of each chapter of the paper: The first chapter is the introduction of this paper. This paper mainly describes the research background and significance, the current research situation and evaluation at home and abroad, the research methods and research ideas, and the main innovation points of the paper. Chapter II Overview of the pledge system of accounts receivable. This chapter first describes the different connotations of accounts receivable pledge in accounting and law. Secondly, this chapter analyzes the legal nature of accounts receivable, and points out that the form of pledge of accounts receivable has two characteristics: real right and creditor's right. Finally, this chapter analyzes the practical significance of establishing the pledge system of accounts receivable. Although the pledge system of accounts receivable has been clearly stipulated in the Real right Law of our country, as a new system, the regulation is still very simple, and it still needs to be perfected in theory and practice. Chapter III legal composition of accounts receivable pledge. First of all, this chapter analyzes the pledge contract of accounts receivable, and points out that the contract receivable is in written form, and the delivery of creditor's right certificate can not be used as the public form of accounts receivable. Secondly, it analyzes the registration of accounts receivable pledge, and probes into the public choice of accounts receivable pledge in China. Finally, this paper discusses whether the establishment of pledge of accounts receivable is based on the notification of the secondary debtor, and points out that the notifying secondary debtor is not the effective element of the accounts receivable, but only determines whether or not it can produce the effectiveness against the secondary debtor. Chapter IV validity of pledge of accounts receivable. This chapter analyzes the validity of the pledge of accounts receivable, which involves the scope of validity of pledge of accounts receivable, the effectiveness of the hypothecator and the sub-debtor, and emphatically analyzes and discusses the conflict between the pledge of accounts receivable and the transfer of the creditor's rights. Combined with the relevant provisions of domestic and foreign legislation, and pointed out the effect of unauthorized transfer of accounts receivable. Chapter V the subject matter of the pledge of accounts receivable. This chapter first analyzes the conditions of pledge of accounts receivable and studies the classification of accounts receivable. Secondly, this chapter focuses on whether the right of collection can be used as the object of pledge of accounts receivable. Combined with the views of the proponents and opponents, and put forward their own views on the right to collect fees. Chapter VI legal risks and precautions of the pledge system of accounts receivable. This chapter mainly analyzes the various legal risks caused by the registration system of accounts receivable, the imperfection of the subject matter of pledge, the realization of pledge and the nullity or cancellation of the contract, and combines these risks with the actual legal environment of our country. Put forward the relevant risk prevention measures for banks to carry out business reference.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D923.2

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