摘要
近年来,中小企业应收账款融资的需求越来越多,部分地区和银行已开始尝试该项业务,为了规范和促进中小企业应收账款融资,《物权法》对应收账款质押做了原则规定。本文对商业银行开展应收账款融资相关问题进行了深入研究,对业务实践中相似的融资方式或担保方式进行了比较,并对在目前法律环境下如何防范法律风险提出了建议和措施,对商业银行顺利开展应收账款融资业务有一定的指导意义。
The demand of small and middle-sized accounts receivable financing has expanded in recent years. Property Rights Law has some principles to regulate and promote accounts receivable financing. This paper makes an in-depth study on it and compares it with other financing operations. Also, it provides some suggestions on risk prevention under present legal background and has some guiding significant on the operations of account receivable financing.
出处
《金融理论与实践》
北大核心
2008年第7期19-23,共5页
Financial Theory and Practice
关键词
商业银行
应收账款
融资
Commercial Bank
Account Receivable Financing
Finance