On The Typology Of Accounts Receivable Pledge Cases And The Application Of Law

China is in the transition stage of social development,the economic development tends to be diversified,the vitality of enterprises is increasing.In this economic context,the pledge of accounts receivable as a new way of financing is the mainstream trend of modern social security development.In October 31,2017,the central bank issued the revised "accounts receivable pledge method".There are three important changes in content: increasing the provisions of transfer registration,extending the registration time of accounts receivable,and improving the definition of accounts receivable.In order to meet the actual needs of economic development,it provides competitive capital for the disadvantaged enterprises.At the same time,it also reflects the recognition of the market's corresponding accounts receivable pledge,so that the implementation of accounts receivable pledge is suitable for business practice.But at the same time,should be all sorts of problems in the operation of the accounts receivable pledge becomes more and more,resulting in a lawless legal loophole,use should be legal blank account receivable,malicious loan fraud have occurred,should realize the pledge of accounts receivable hindered,illegal destruction of the economic operation mechanism,make this kind of security is controversial and questioned in practice.Accounts receivable pledge is a pledge of rights,which has two attributes of pledge rights in the creditor's rights and security interests,including three parties,including the pledgee,the pledgor and the third debtor.The structure of the legal relationship is rather complicated.This article from the legal perspective of the relationship between accounts receivable pledge of accounts receivable pledge,explore the defects of legal norms in the inter creditor relationship,according to the Supreme People's court case combing the referee rules,from theory to practice by seeking the pledge of accounts receivable in the dispute problem.The pledge of accounts receivable disputes are classified,so as to promote the accounts receivable pledge program standardization,ensuring effective operation of system of account receivable,accounts receivable pledge system should solve the problems in the application of the law,an important guarantee to realize the efficiency of social economic resources inventory.