The Accounts Receivable Pledge Problem Research In Our Country

Accounts receivable pledge loan is a kind of creditor’s rights financing, in foreigncountries, it has been enterprises and financial institutions are widely used, but in our countryhas just begun. How to perfect the relevant laws and regulations, in order to make the offeraccounts receivable financing to carry out the system of paying equal attention to liberty andsecurity of environment, is crucial. How to prevent the risk of accounts receivable pledge loan,improve the system of account receivable, improve the system of pledge of accountsreceivable, in order to promote the development of social economy of our country has astrong theoretical significance and practical value.Property law regulation, however, is very short, only on the effectiveness of pledge ofaccounts receivable, but because of the legal characteristics of pledge of accounts receivableitself, many operational problems remain to be further clear of the law or judicialinterpretation. Accounts receivable, after all, is ordinary creditor’s rights as collateral, and thetraditional content have very different, so has its unique legal risk and operation risk, also isworth to research and prevention.In this paper, by the definition and accounting laws and regulations at home and abroad,combining with the legislative purpose and the legal relationship analysis, the relevantconcepts of pledge of accounts receivable, the specific legal relationship, etc are discussed inthis paper, and the accounts receivable financing possible legal risks and preventive measuresput forward their views. In this context, the research of the account receivable pledge systemtheory and the practice has a very important role.In addition to the introduction, this paper is divided into six parts.The first part mainly elaborated the selected topic background and research purpose andmeaning, discusses the research status at home and abroad to pledge of accounts receivable,completes the theoretical basis for the further analysis of accounts receivable pledge system,find out the research direction. The second part mainly discusses the basic concept of pledge of accounts receivable andaccounts receivable pledge of legal origin, legal nature and legal significance. Expounds theconcept and causes of accounts receivable, accounts receivable pledge concept andcharacteristics of the research development of pledge of accounts receivable in our country,points out that the pledge of accounts receivable legislation has important practicalsignificance.The third part mainly discusses the legal relation of pledge of accounts receivable, thecauses of pledge of accounts receivable, requirements, implementation, and effectiveness.From the development of pledge of accounts receivable to study the process ofimplementation, understanding the connotation of the system of pledge of accountsreceivable.The fourth part mainly studies the accounts receivable the pledgee, the pledgor and therights and obligations of the third person, explore the pledge of accounts receivable status andrights and obligations of the parties.The fifth part mainly is the pledge of accounts receivable of the public discussion, bymeans of pledge of accounts receivable and called confrontationism doctrine of thecomparison of the two public mode, explore the pledge of accounts receivable of the publicmode and the status quo, through the action of the registration of the public system andcharacteristic and the study of accounts receivable pledge registration potency, the perfectreasonable registration system for small and medium-sized enterprises the important role ofpledge of accounts receivable.The sixth part mainly studies the risk of accounts receivable pledge financing, and putforward related preventive countermeasures. Through the analysis of the various accountsreceivable pledge loan business of the legal risk and operation risk, it is how to avoid andeliminate these risks put forward reasonable Suggestions.This article through to the accounts receivable pledge basic concept, legal relation, thebasic problems such as the public situation, solve problems and difficulties in accountsreceivable pledge practice, puts forward the reasonable countermeasures and Suggestions, in order to help the operation of accounts receivable pledge loan practice in our country anddraw lessons from.