应收账款融资:解决中小企业融资难的另一途径

Receivables Financing:One Way to Settle Financing Diffculty of Middle-small Businesses

分析表明,大量应收账款没有成为担保标的是中小企业融资难的一个重要原因。这主要是因为我国法律缺失对应收账款等动产物权的法律保护,因而银行针对应收账款进行融资工具创新的激励不足。本文认为,要在《物权法》中尽快制定包括应收账款在内的浮动抵押规定,保护债权人权利;基于信贷链、产业链和中小企业特点,银行要积累和完善对应收账款的分析技术,加大产品创新力度。

The analysis shows that a large amount of receivables not being charged is an important cause of financing diffculty for middle-smaU businesses. It is mainly lack of law protect for receivables. The bank has not enough incentives to innovate it in receivables financing. The paper says the Title Law should covever it as soon as possible so as to protect creditor rights. Based on credit chain, indutry chain and nature of middle-small businesses, the bank should accumulate, improve analytic echniques of receivables and strengthen product innovation.