我国应收账款质押制度存在的问题及其完善.pdfVIP

暨南大学硕士学位论文 我国应收账款质押制度存在的问题及其完善 摘 要 融资难一直都是中小企业面临的现实问题。然而，担保物的限制是导致中小企业融资 难的关键因素。从全球各国经济主体的融资渠道来看，应收账款质押已成为了解决经济组 织资金来源困难的一种有效途径。我国《物权法》对 “应收账款质押”的规定顺应了时代 发展的主流，从法律的角度对融资担保的发展给予了保驾护航。 尽管我国《物权法》基本确立了应收账款质押制度，但是应收账款质押相关的配套法 规仍然不够完善；在应收账款质押融资的实践过程中，也出现或面临着较多问题，如法律 上没有对应收账款质押标的进行明确的界定、存在多个交叉重叠的质权行政登记部门、当 事人适用的质押合同里存在大量文本或条款不规范的的情形。这些问题一方面降低了质押 设立的效率、提高了质押设立的成本，另一方面也给质权的实现造成了不便。 本文基于我国应收账款质押的现状，阐述了应收账款质押标的、公示制度及实现制度 这三个方面在我国实践中存在的问题，并结合境外国家对应收账款质押标的、公示制度及 实现制度的规定，通过对比分析和援引案例的方式以求对我国应收账款质押制度存在的问 题提出相应的解决对策。 关键词：应收账款；质押；登记公示；质权 I 暨南大学硕士学位论文 我国应收账款质押制度存在的问题及其完善 Abstract Problems of inadequate financing to ethnic minority businesses (SMEs) have been existing in our country. However, the key factor leading to financing difficulties of SMEs are collateral constraints. From a global perspective, the ledge of account receivable have become an effective way to solve the financing difficulties. From the legal point , the provisions of pledge of account receivable in China Property Law give the safeguard to the financing guarantee and conform the mainstream of times. On October 1, 2007, our country Property Law clearly defined the account receivable as the subject matter of the pledge for the first time, which giving the legal protection to finance for SMEs. Along with the Property Law promulgated by the State Council was formulated , and our country has established registration of pledge of account receivable gradually. But it later start than other countries. Although Property Law has basically established the system of pledge of account receivable, it is not perfect still. It faces more problems in the process of financing such as no clear legal concept and overlapping registrat