On The Characteristics And Application Of The "Accounts Receivable" Of The Pledged Variety As Stipulated In The Property Law

Property Law of PRC set account receivables as one of the financing guaranteetool, has breathed new life into the financial markets, also offered the developingmedium and small enterprises a convenient means of financing, which is in favor ofresolving the financing troubles. The conception of the receivable account is commonin Anglo American law system, our country’s legal tradition is come down in onecontinuous line with the civil law of the continental law system, there is no concept ofaccounts receivable, provides only the ordinary creditor’s rights pledge. October1,2007promulgated the implementation of Property Law of PRC the accountsreceivable pledged as one species, but the "property law" only two articles briefly theprovisions of the pledge of accounts receivable and the complex legal relationship,many important questions are not speak in detail.Ought to see, the use of accounts receivable pledge has become the main trend ofinternational, but in our country, because of the credit system is not yet perfect,accounts receivable pledge also exist considerable risks. Once the risk controlproperly, will not only affect the implementation of specific claims, will impact is theperfect financial market system at the macro level. For accounts receivable pledged asvarieties, the biggest question community school "a creditor to guarantee anothercreditor" exist great instability, the creditor need to request the other party to performmeaningful, how will this risk control in an acceptable range, it must return to thebase of the concept intension and extension inquiry, which is the main problems needto be solved--Discussion of "property law" provisions of the pledge variety"accounts receivable" feature.This paper is based on the accounts receivable characteristic elaboration, theintroduction of multiple instances, combing the relationship to accounts receivableand ordinary creditor’s rights; at the same time, the thesis through the legal analysis ofthe pledge of accounts receivable, accounts receivable can be demonstrated pledgevarieties, still features its inherent in the definition based on; accounts receivable based on the characteristics of also, the paper puts forward the control measuresshould be specific accounts receivable financing risk.The thesis is divided into four parts: the first part, focusing concept of accountsreceivable, accounts receivable by the existing legal provisions, theoretical viewscontrast, and accounting sense of the accounts receivable comparison, discusses theconcept, legal sense of character, accounts receivable, accounts receivable andexpansion should compare ordinary creditor’s rights in characteristics, summarizedthe relationship between the two; The second part, the legal analysis of deepeningshould account receivable, accounts receivable pledge legal value, practicalsignificance of investigation, analysis with a judicial case confirms the conclusion; atthe same time, analysis of accounts receivable pledge, setting, implementation,effectiveness and other relevant legal system into line; The third part, throughcomparing the two legal systems should be how to deal the status of accountsreceivable and the ordinary creditor’s rights in the security system problems, pointedout that our country should exist in the accounts receivable financing legislation,positioning the accounts receivable in the security system of the position; The fourthpart, focused on risk prevention and the system should be reconstructed in accountsreceivable financing, on the basis of the above research, put forward the perfectsuggestion system should be reconstructed account receivable notice elements andaccounts receivable financing risk prevention measures.