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经济下行期,市场主体,尤其中小微企业融资难问题突出。解决和突破这些难点问题为社会所关注,为求资者所期盼,为政府所重视。在主要融资渠道的运作中,作为资金供应端的银行防控风险占据主导地位,担保债权实现是融资中不可或缺的条件,而且不可替代。然而,传统担保方式如房地产抵押等受市场影响,优势锐减,逐渐弱化。这种状况不利于银企的发展,不利于经济的提振。随着交易各方应收账款不断增加,在经济活动中日益常态化,且具有基量大、质量优良、比重高、变现容易等特点,被金融机构所认可和接受,不失为社会融资新亮点。因此,研究和解决应收账款质押问题在经济下行期,面对企业相互拖欠严重,社会融资渠道单一的现实,有着特别重要的实际意义。本文对应收账款质押进行了概述,并对我国应收账款质押融资现状进行了实证分析,得出在我国应收账款质押有着广阔空间和大有可为前景的结论性意见,并从开辟社会融资新领域、打通企业融资新途径、拓宽银行信贷业务新空间、实践法律保障新体例等层面剖析了应收账款质押的必要性和可行性。在此基础上,本文提出了应收账款质押的标准和例外条件,并以实践、实用、实行为立脚点和出发点,为应收账款质押圈定了范围。最后,从应收账款审查、质押合同签署、第三方质押、质押公示、代位权行使、质押管理以及质权实现等银行实务操作层面,对应收账款质押应重点把握的几个问题进行了探讨,并提出建议和措施。
In the economic downturn, the main market players, especially small and medium-sized micro-enterprises outstanding financing problems. Solving and breaking through these difficult issues are of concern to the community and are what investors look after for the attention of the government. In the operation of major financing channels, the risk control of banks as the supply side of funds dominates. The realization of secured claims is an indispensable condition for financing and can not be replaced. However, the traditional guaranty methods such as real estate mortgages are affected by the market and their advantages have been sharply reduced and gradually weakened. This situation is not conducive to the development of bank enterprises, is not conducive to boosting the economy. With the increasing trade receivables of all parties, becoming increasingly normalized in economic activities and having the characteristics of large base, good quality, high proportion and easy realization, it is recognized and accepted by financial institutions as a new highlight of social financing . Therefore, to study and solve the pledge of accounts receivables in the economic downturn, the face of serious delinquency of enterprises, the social financing of a single reality, has a particularly important practical significance. In this paper, we summarize the pledge of accounts receivable, and make an empirical analysis on the status quo of pledge financing of our country’s receivables. We come to the conclusion that there is a vast space and a promising prospect for pledging accounts receivable in our country. New fields, opening up new ways of corporate finance, broaden the new space of bank credit business, practice the legal protection of the new system and other aspects of the necessity and feasibility of the pledge of accounts receivable. On this basis, this paper puts forward the criteria and exception conditions for pledge of accounts receivable, and sets the scope for the pledge of accounts receivable by taking practice, practicality and practice as the starting point and the starting point. Finally, from the review of accounts receivable, the signing of pledge contract, the pledge of third party, the publicity of pledge, the exercise of subrogation, the pledge management and the realization of pledge of pledge, etc., several issues that should be focused on pledge of accounts receivable Discuss, and make recommendations and measures.