应收账款质押的配套制度缺失及其对策:银行视角

Analysis Accounts Receivable Pledge System Defect and Countermeasures from Perspective of Banks

在社会各界的大力推动下,《物权法》首次在法律层面上明确规定应收账款可以出质,解决了中小企业不能提供合法担保物的困境,也为银行开展应收账款质押贷款业务扫清了法律障碍。中国人民银行颁布的《应收账款质押登记办法》为应收账款质押登记提供了具体操作依据。然而,我国有关应收账款质押的配套制度尚不完善。本文以银行为视角,对应收账款质押的配套制度缺失问题,进行深入、系统性的梳理与分析,并就完善我国应收账款质押制度提出了对策建议。

Promoted by the social power, Property Law first time defines that accounts receivable pledge is legitimate. It breaks the dilemma that SMEs＇ inability to provide legal guarantee for financing and also to clear the legal barriers for banks to develop accounts receivable pledge loan business. The PBC issued ＂Administration Rules on Accounts Receivable Pledge Reg- istration＂ provide specific operation. However, the relevant regulations are still incomplete in China. This paper, from the perspective of banks, analyzes this problem theoretically and empirically, and put forward relative suggestions and counter- measures.