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随着经济全球化的发展,很多企业和金融机构开始将应收账款作为质押进行融资。这种融资方法在国外的应用已非常普遍的,但在我国正处于起步阶段。自《物权法》明确规定应收账款可以作为融资质押之后,让很多中小企业利用应收账款质押进行融资获得了法律保障,也为我国的金融创新提供了法律保障。但是《物权法》对应收账款质押的规定十分有限,在实际操作中遇到的很多问题都找不到明确的法律依据,所以很多企业利用这种方式进行融资面临着很多法律风险。在本文中,笔者从金融机构的角度出发,对目前应收账款质押存在的缺陷以及法律风险的防范措施进行具体论述。
With the development of economic globalization, many enterprises and financial institutions started to finance accounts receivables as pledges. The application of this financing method in foreign countries has been very common, but in our country is in its infancy. Since the Real Right Law clearly stipulates that accounts receivable can be pledged as financing, many small and medium-sized enterprises have obtained the legal guarantee for their financing by using pledged receivables, and also provided legal guarantee for the financial innovation in our country. However, the “Real Right Law” has very limited provisions on pledge of accounts receivable. Many problems encountered in actual operation can not find a clear legal basis, so many enterprises face a lot of legal risks in financing in this way. In this paper, the author from the perspective of financial institutions, the current pledge of accounts receivable flaws and the legal risk prevention measures are discussed in detail.