摘要
应收账款质押是我国《物权法》在担保形式上的一大创新,对于打通商业信用与银行信用、促进我国金融效率的提高和实体经济发展具有重要意义。本文以莱芜市一起应收账款质押融资案件为例,对应收账款质押融资可能存在的操作风险、法律风险及化解方式进行了分析,认为应收账款质押融资是切实可行、有法律保障的中小企业融资之道。
The account receivables pledge is great innovation in the insurance form of China's Property Law,which is significant to connect the bank credit with commercial credit,promoting the financial efficiency and the development of the real economy.This paper analyses the potential operation risks and legal risks on financing pledged account receivable and gives the resolution,by taking the example of a financing case based on the pledge on account receivable in Laiwu City.We conclude that the financing method pledged account receivable is an available and legally protected way to raise funds for SMEs.
出处
《金融发展研究》
2010年第11期35-39,共5页
Journal Of Financial Development Research
关键词
应收账款质押
融资方式
风险控制
account receivables pledge
financing method
risk resolution