文档介绍：摘要摘要随着《物权法》和人民银行《应收账款质押登记办法》的颁布与施行,关于应收账款是否可以作为权利质押及贷款质押物这一学界争论已久的问题终于尘埃落定。可以说,应收账款质押融资,作为一种新型的融资方式,既能盘活中小企业沉淀的资金,解决其融资难题,又能为商业银行开拓新的业务领域,带来利润增长,是银企的双赢选择。然而在我国运用应收账款融资的信贷实践中,尚存有一些法律问题有待解决。例如关于应收账款的定义及范围、应收账款质押登记的效力、登记机构的审查责任、应收账款质押与转让的冲突等问题,目前立法尚未做出明确的解释。本文论述共分为四章。第一章主要阐述应收账款质押融资概述,从应收账款质押的内涵入手,论述应收账款质押的法律特征和法律效力,评述应收账款质押法律关系,并详细分析我国应收账款质押融资的动因与价值。第二章主要阐述应收账款质押融资的业务流程及其风险,详细分析商业银行应收账款质押的具体流程和相关法律风险。第三章立足于我国现有应收账款质押的相关立法,详细评析相关制度的不足,例如,在制度层面,提出应收账款的法律定义存在缺失、应收账款质押登记制度的不足、对应收账款的转让缺乏必要的法律规制等法律问题。第四章分别从如何建立商业银行应收账款质押的外部规制和内部规则角度出发, 就应收账款质押融资的风险规制,提出包括通过立法界定应收账款的概念与范围、登记公示体系的法律完善、构建应收账款债务人通知制度、市场监管机制的完善;以及应严格设立应收账款质押条件、避免账款重复质押融资、完善商业银行资信调查机制、质押合同规范化、完善应收账款质权实现机制在内的具体建议和措施。关键词:应收账款质押;法律问题;风险规制 Abstract Abstract With issueand implementation oftheProperty Law ofthePeople’SRepublic of China and Measures ofthe People’S Bank of China forRegistration ounts Receivable Pledge,the long—standing issue inthe academic circle, accounts receivable Callbeused as aright tobepledged or as apledge forloans,has finally been of accounts receivable forfinancing is anew financing means,which can notonly vitalizethesedimentary money ofmiddle and small—sized enterprises tosolve the financing problem,but also be a new business area mercial banks togain more is awin—win choice forboththebanks and inChina,credit practice by using accounts receivable for financing isstillconfronted with some legalproblems example, there is no existing legislation giving clearexplanation ofsuch matters asdefinition and scope ounts receivable,effect ofregistered pledge of accounts receivable, auditing responsibility ofthe registration authority,conflict between ple吨e and transfer ounts receivable etc. prises fourchapters. Chapter describes overview ofpledge financing receivables from debtors pledge connotation,discusses the legal characteristics of pledge of accounts receivable andlegaleffect,review thelegalrelationship pledge ounts receivable