金融机构开展中小企业应收账款质押融资业务的法律风险探究及防范-法律·民商法学专业论文.docxVIP

兰州大学硕士学位论文 兰州大学硕士学位论文 金融机构开展中小企业应收账款质押融资业务的法律风险探究及防范 AB STRACT Since many small and medium sized companies concentrate their assets on inventory and accounts receivable，financing has become the global challenge for them．Today,in developed countries and regions，taking the accounts receivable as guarantee to obtain financing has become a very important channel for these companies．In china，it changed until the property law come into effect，but in property law,it just simply stipulates that accounts receivable Can be used as guaranty, but、析th regards to standardized registration system only can be seen in regulation on accounts receivable pledge registration issued by china’S central bank of china and our accounts receivable pledge registration system has been officially opened in 2007．But this kind of financing is still immature in china due to imperfect legal environment and short of experiences in this filed，which impose high risks in the practice of daily operation．Although some scholars have made various researches from the theoretical point，instead of practical one．This article has taken case as clue to analyze the risks in practical operation facing financial institutions and come up to some countermeasures，SO as to provide some helps for both academic and business fields， which is also the essence of this paper． Apart from preamble and epilogue，this paper has 3 parts．The first part introduce the current situation of financing of small and medium companies and related regulations with aim to demonstrate the significance of taking accounts receivable as guaranty．The first and the second section of the second part formulate the definition and feature of some concepts．The third section of the second part and tllird part are the key section of this paper．The third section of the second part has analyzed the specific case related to financing through taking accounts receivable as guaranty，and show its risks：1．Plegor qualification 2．The proble