Research On Legal Issues Of Account Pledge

In recent years,with the further development of China's economy,the financial market has continued to open,and external financial activities have gradually become active.The increase in financing requirements has made the form of financing guarantees increasingly diversified.Account pledge has also begun to develop as a new type of guarantee.And popularity.When account pledges first appeared in China,they were usually supplemented by other property rights guarantees and were more active in financial financing projects.Since then,China's market economy has developed vigorously and the financial industry has continued to innovate and develop,which has led to the further popularization of margin account pledges,and began to be widely used in commercial banks' guarantee systems.In pledge of margin accounts,banks often play the role of creditors and pledged account banks in pledge legal relationships.In practice,pledge of margin accounts is often used in two areas.One is the pledge law that arises from banks issuing loans to financing guarantee companies.relationship.The second is the pledged legal relationship between banks and real estate companies that provide guarantees to banks for personal mortgage loans.In addition to the pledge of margin accounts,other different forms of account pledges have emerged as the practical needs demand.Common types of account pledges include export tax refund account pledges,accounts receivable account pledges,charging rights account pledges,and securities brokerage account pledges.These accounts are pledged in different financial fields to become the subject of mortgage guarantees,and even become repayment guarantees for financing operations.Different from the widespread application of account pledge in practice,China's laws currently do not formulate a systemic regulation on this new type of atypical guarantee of account pledge,which also makes account pledges depend on whetherrights exist,how rights are established,and how rights should be realized.There are major controversies in academia and practice.Bank mortgage loan account pledge,accounts receivable account pledge,securities brokerage account pledge and other account pledges that exist and are used in corporate finance leasing and factoring business in practice do not have relevant legal provisions.Due to the lack of legislation,for account The determination of the nature of the pledge,the attribution of legal status,the conditions for the establishment of the account pledge to take effect,and the conditions for the realization of the pledge right cannot actually be enforced by law,and the existing regulations are not comprehensive and detailed enough.The use of pledges in practice is not uniform and irregular,which leads to instability in the establishment and realization of the pledge rights represented by the account pledges,and also makes the secured creditor itself and the interests of the creditor's priority right to be faced to a certain extent.risks of.Therefore,this article attempts to study the legal nature,legal status,conditions for establishment and effectiveness,and conditions for the realization of pledge rights in China's account pledge.It is hoped that in China's legal framework system,account pledge can have a clear legal positioning and form Clear legal rules to better guide practice and settle disputes.