Research On The Pledge Of Account Receivable

The property law confirmed the accounts receivable pledge system, which is created in 2007 in our country. It is also good for small and medium-sized enterprises in our country, because they can get much money from the system. The system is not only beneficial to solve the problem of small and medium-sized enterprise' financing difficulties but also can promote the sustainable and healthy development of our country's economy. But "Property Law" and other relevant laws and regulations about the rules of pledge of accounts receivable is too general, there are many deficiencies, which is restricted the account receivable pledge system' function.Learning the basic theory of pledge of accounts receivable system, I found the system has many problems, such as registration, public and so on, So in order to know how to make our law system become perfect, we should reference relevant legislative experience which is from continental law system and Anglo-American law system.This article is divided into four parts, the main contents are as follows:The first part of this article mainly expounds the theoretical basis of pledge of accounts receivable. Firstly, I analyzed the concept of accounts receivable including accounting concept and legal concept, then concluded the characteristics of the accounts receivable; Secondly,comparing the system and relevant systems, in order to make clear the difference between them. Finally, the author believe it is a very important system, in both theory and practice accounts receivable pledge system has played an important role in businesses, commercial Banks and the development of the society. Its existence has the necessity and significance.In this paper, the second part is mainly about public announcement. First of all, the paper analyzes the necessity of the publicity system, and focus on public mode. The author thinks that the delivery of creditor's rights certificate and inform the third debtor as the insufficiency of public way has many problems and registration due to the advantages of safety and efficiency becomes the ideal way of the public, which is received in law.In this paper, the third part mainly introduces the realization of pledge of accounts receivable. This chapter according to the creditor's rights and the form of the repayment period, compared the laws of different countries and regions when the accounts receivable and guarantee debt maturity has successively time-sharing. This chapter is mainly selected the relatively representative in escrow, direct charge, generally in price implementation. Finally selects the particularity of the transferor, and explains the way of its implementation, in order to learn some reference and experience.In this paper, the fourth part mainly expounds the defects of the system and perfect measures. Firstly, the article points out that the system in China has many defects, for example unilaterally registration, the registration organ examination duties deficiency, lack of third debtor notice system and implementation rules lack; Then corresponding to the above defects put forward the corresponding solution measures, in order to perfect the system, so as to better play the role of pledge of accounts receivable financing.