Research On Practice Operation About Pledge Of Account Receivable

To establish an account receivable system could solve the problems of the small and medium-sized enterprise financing difficult and rich the way of credit guarantee which shows the strong realistic meaning. However, due to incomplete legal system and difficult in operation of the pledge account receivable, banking industry generally show cautious about it and only treat it as a supplementary guarantee which is still far from bringing into full play its role and could not reach the original intent of legislators. The writer will discuss in the concept of Pledge of Account Receivable, pledged type of accounts receivable, establishment and implementation of accounts receivable. Hope that make maximal use of it in the framework of existing law and give some suggestions to perfect our legislation.