【摘要】：擔(dān)保的方式從古至今不斷豐富,質(zhì)押的內(nèi)容突破了財產(chǎn),包含了財產(chǎn)性的權(quán)利。應(yīng)收賬款質(zhì)押成為一種擔(dān)保的方式于2007年被寫入了我國《物權(quán)法》,但目前我國的應(yīng)收賬款質(zhì)押制度有較多不足和缺漏。本文通過分析實(shí)踐中商業(yè)銀行開展應(yīng)收賬款質(zhì)押業(yè)務(wù)可能遇到的風(fēng)險,提出了相應(yīng)的完善建議。企業(yè)在經(jīng)營的過程中,因?yàn)橘d銷或者其他原因,會產(chǎn)生賬目上未收回的賬款,這種因?yàn)殇N售貨物或者是提供服務(wù)而產(chǎn)生的要求其他人給付的金錢,稱之為應(yīng)收賬款。應(yīng)收賬款質(zhì)押事實(shí)上就是一種普通的債權(quán)質(zhì)押,它以出質(zhì)人對第三債務(wù)人的應(yīng)收賬款債權(quán)請求權(quán)擔(dān)保質(zhì)權(quán)人對債務(wù)人的債權(quán)請求權(quán)。雖然應(yīng)收賬款質(zhì)押有法律明確規(guī)定僅僅不足八年時間,但是已經(jīng)被融資主體廣泛運(yùn)用,大量企業(yè)將自己的應(yīng)收賬款出質(zhì)給商業(yè)銀行換取貸款,這對盤活企業(yè)資本具有重要意義。但是,應(yīng)收賬款質(zhì)押制度還存在不少的缺漏,包括應(yīng)收賬款的內(nèi)涵不明、登記制度存在許多漏洞等問題,而且法律對于應(yīng)收賬款質(zhì)押的風(fēng)險防范和實(shí)現(xiàn)機(jī)制也并無完善的保護(hù),這給商業(yè)銀行在開展此項(xiàng)業(yè)務(wù)時帶來了許多障礙。故而通過法律明確應(yīng)收賬款的內(nèi)涵并完善登記制度,確立對第三人的通制度和應(yīng)收賬款質(zhì)權(quán)的實(shí)現(xiàn)機(jī)制十分重要。
[Abstract]:The way of guaranty is rich from ancient times till now. The content of pledge breaks through property and contains property rights. The pledge of accounts receivable has been written into the property Law in 2007, but the pledge system of accounts receivable in our country has many shortcomings and deficiencies. Based on the analysis of the risks that commercial banks may encounter in carrying out accounts receivable pledge in practice, this paper puts forward corresponding suggestions. In the course of business operation, accounts uncollected accounts are generated by selling on credit or for other reasons. This kind of money which is caused by the sale of goods or the provision of services is called accounts receivable. As a matter of fact, the pledge of accounts receivable is a kind of common pledge of creditor's rights, which guarantees the claimant's claim on the debtor's claim on the third debtor's claim of accounts receivable. Although the pledge of accounts receivable has been clearly stipulated by law for less than eight years, it has been widely used by the main body of financing. A large number of enterprises pledge their accounts receivable to commercial banks in exchange for loans, which is of great significance to invigorate the capital of enterprises. However, there are still many deficiencies in the pledge system of accounts receivable, including the unclear connotation of accounts receivable, the existence of many loopholes in the registration system, and the fact that the law has no perfect protection for the risk prevention and realization mechanism of the pledge of accounts receivable. This brings many obstacles to the commercial banks in carrying out this business. Therefore, it is very important to clarify the connotation of accounts receivable and perfect the registration system through the law, and to establish the communication system for the third party and the realization mechanism of the pledge right of accounts receivable.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D923.2

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