金融机构开展应收账款质押融资的实务困境及应对策略  

The Practical Difficulties and Coping Trategies regarding Financing with the Pledge of Accounts Receivable in Financial Institution

作　　者：关涵之[1] Guan Hanzhi(China Development Bank Guangxi Branch)

机构地区：[1]国家开发银行广西壮族自治区分行

出　　处：《金融发展评论》2024年第5期15-27,共13页Financial Development Review

摘　　要：在市场经济不断发展及营商环境不断优化的背景下,应收账款质押作为一种担保措施被越来越广泛地应用于企业融资中,但由于质押物的特殊性、法律关系的复杂性以及法律规范不健全,在实务中引发了种种纠纷。本文在搜集相关司法案例的基础上,对质权是否有效设立、质权的实现方式以及次债务人行使抗辩权等实务中常见的争议问题进行了分析,并针对金融机构开展应收账款质押融资业务面临的风险,从完善信用结构设计、做好贷前审查、应收账款监管、合同条款设计等方面提出了风险防范对策,以期减少业务开展中产生的纠纷,实现担保效能的最大化。Under the background of market-oriented economic development and the requirement of improving business environment,the pledge of accounts receivable as a kind of securities has been widely applied to the corporate finance,which leads to a series of disputes in practice as well due to the characteristic of accounts receivable,the complexity of legal relationship and the inadequacy of current legal system.This article analyses some commonly controversial issues such as the effective and valid establishment of the pledge,the enforcement of the pledge and subordinate debtor's defense on the basis of judicial cases research and brings up with some risk prevention strategies including an appropriate establishment of financing structure,in-depth investigation prior to financing,effective supervision of the accounts receivable and precise drafting of contract terms etc.under the existing Chinese legal framework.The purpose is to reduce the disputes in the course of financing with the pledge of accounts receivable while maximizing the efficiency of the security.

关 键 词：应收账款质押 融资 实务困境 民法典 

分 类 号：F832.4[经济管理—金融学] D923[政治法律—民商法学] D922.28[政治法律—法学]