Research On Legal Risk Prevention Of Commercial Banks Accepting Pledge Of Accounts Receivable

In today's fierce market competition,credit sales have become the norm in the process of commodity sales,which has led to a rising proportion of accounts receivable in corporate assets.China is one of the major trading countries in the world,and credit sales are a common means for enterprises,especially small and medium-sized enterprises.With the development of business,China's accounts receivable volume has shown a substantial growth trend,which directly affects the short-term solvency and cash flow of SMEs.In order to revitalize accounts receivable and convert them into real assets to maintain the normal operation and development of enterprises,and use the pledge of accounts receivable to lend to commercial banks,it has become an emerging channel for SME financing."Popular entrepreneurship,innovation" has become the driving force for the development of the market economy in the new era.Changing the traditional real estate pledge financing model and using accounts receivable for commercial bank pledge financing will not only help improve the relatively simple credit structure of commercial banks,but also promote the improvement of the financial market system.The pledge system of accounts receivable is a new financing system stipulated in the Property Law.However,judging from the current practice of commercial bank pledge financing,it is prone to legal risk problems,resulting in the pledge system of the accounts receivable pledge not fulfilling the expected pledge function,and can not effectively avoid the financial risk brought to commercial banks.The reason is mainly because the provisions of the current law in China for the pledge of accounts receivable are not comprehensive enough,but also too general,lacking perfect and strong institutional support.At the same time,in practice,commercial banks carry out this business less,management experience is insufficient,and the risks affecting the realization of pledge rights become more frequent and diverse,which causes commercial banks to be cautious and face bottlenecks in the development of SMEs' accounts receivable pledge financing business.The purpose of this paper is to start from the practice,to influence the common risk problems that commercial banks can't realize the priority of repayment in the pledge,and to analyze the main reasons that affect the establishment and realization of the pledge of the accounts receivable,so as to reduce the receivables of commercial banks.The risk of the account pledge business provides a prevention and control plan.In addition to the introduction,conclusion and acknowledgment,the full text is divided into four parts:The first part mainly elaborates the basic outline of the pledge of accounts receivable of commercial banks.This part contains three aspects.The first aspect is the empirical analysis part of typical cases.First,one of the accounts receivable pledge between SMEs and commercial banks.As an introduction,typical dispute cases are based on 109 typical cases collected from China Judgment Paper and Peking University,and form an analysis report on the reasons for the invalidity of accounts receivable and the pledgee's inability to enjoy priority compensation.Control entry point.The second aspect mainly elaborates on the basic concept of pledge of accounts receivable,details the process of pledge of accounts receivable,analyzes the legal relationship of pledge of accounts receivable according to the process participants,and clarifies the accounts receivable system.The basic structure.The third aspect is to make a feasibility argument for the pledge of the collection.The second part mainly integrates the practice and the common risk points in the above case statistics.The key link of the establishment of the receivables pledge to the realization is used as the basis for the classification of the pledge risk of the accounts receivable,and the pledge of the accounts receivable exists.The legal risk is included in the process of establishing the pledge of accounts receivable,after establishment,the realization of pledge and the existence of legal risks in the supervision,and makes a deep analysis.In addition,it introduces the status quo of the legal regulation of China's accounts receivable pledge system,and lays a good foundation for the following system innovation.The third part is the analysis of institutional reasons.The legal risk of the pledge of accounts receivable extracted in the second part is summarized as the deep institutional reason for the occurrence of risk,that is,the current legal system of pledge of accounts receivable in China is imperfect,and the pledge target The scope of the legal system exists in the narrow scope,the existence of rules,and the realization of a single guarantee.The fourth part addresses the above-mentioned problems and proposes countermeasures from the perspective of perfecting the system.It is suggested to expand the scope of the pledge of accounts receivable from the legislative aspects,modify the rules for establishing pledge rights,change the provisions of the realization mechanism and establish a dynamic monitoring system.First,the scope of the subject matter of the pledge of accounts receivable will be further clarified in the form of legislation.Secondly,in terms of improving the establishment of registration rules,it is recommended to legislate to harmonize accounts receivable pledge registration agencies,to include pledgors in the scope of registration,the principle of derogatory review is to examine substantive examination principles,and to notify sub-debtor as accounts receivable.A key step in the implementation of the paragraph.It is recommended again that the legislation stipulates direct collection as a pledge implementation method.In order to increase the protection of pledge rights,it is recommended to establish a civil penalty connection penalty mechanism.Finally,it is recommended to establish a dynamic monitoring system,including the establishment of a banking inter-information information inquiry system and a regulatory mechanism for constructing the pledge of accounts receivable.