Case Analysis Of Agricultural Bank Of China's Claim To Confirm The Bankruptcy Assets Of Suzhou Silk Import & Export Corporation

Trust loan for export rebate accounts is a sort of floating capital loan that commercial banks offer to the export enterprise. It is based on the trusteeship of the commercial banks over the enterprise's export rebate accounts. It is a good way to relief the short-term financial distress which is caused by the untimely arrive of the state export tax refunds.Export industry--one of the troikas of the Chinese economy, is greatly impacted by the eruption of the world financial crisis. Many Chinese companies face the challenges of life or death. In recent years, tighten lending of commercial banks which has been resulted from the tight monetary policy and some other elements lead to the difficulty in financing of the export enterprises. This difficulty makes these export enterprises face a huge cash flow pressure.In this context, it is increasingly important to investigate the legal nature of the trust loan for export rebate accounts which can develop this trust loan and make it better. Through this case, I hope I can get a clear picture of the theoretical principle of exemption right and trust loan for export rebate accounts and then analysis the legal nature of the trust loan for export rebate accounts. The first part of this article is the introduction of the case which introduces the case briefly.The second part is the analysis of the case. This part is based on the two cases which has almost the same facts and the totally different judgments. This also raises the further discussion between the exemption right and trust loan for export rebate accounts.The third part is the conclusion which is based on the discussion of the case.