应收账款质押法律风险控制体系构建

　　摘 要

　　应收账款质押是我国《物权法》为适应我国经济活动中担保交易的需要而确立的一种新型担保方式。基于应收账款产生的复杂性及应收账款质押自身的特殊性，应收账款质押过程中存在各种法律风险。由于应收账款质押法律法规的不完善，我国尚未建立起应收账款质押法律风险的有效防范体系。正确认识应收账款质押中的法律风险并有效进行防范，是应收账款质押制度在担保交易实践中有效、广泛适用的关键，对于充分发挥应收账款质押制度的功能，满足企业特别是中小企业在生产经营中的融资需求，促进我国社会经济的健康、可持续发展具有重要的意义。应收账款质押中法律风险的防范是一项立体的、多层次的系统工程，不仅需要完善的法律制度从宏观层面对风险进行防控，也需要健全的操作规范从微观层面对风险进行防范。宏观层面上，应科学界定应收账款的法律概念，完善出质人对应收账款债务人的通知规则，健全应收账款质押登记制度；微观层面上，应充分调查应收账款交易双方的前期资信情况，慎重选择及深入调查质押标的，规范应收账款质押合同，加强对应收账款质押的跟踪管理。

　　关键词：担保物权；应收账款质押；法律风险；防范

　　Abstract

　　Pledge of accounts receivable is a new way of security of "Property Law" to meet theneeds of China's economic activity in secured transactions and established. Based onaccounts receivable generated by the complexity and particularity of their own pledgedaccounts receivable, there are various legal risks pledge of accounts receivable process.

　　Since accounts receivable pledge imperfect laws and regulations, China has not yetestablished the legal risks pledge of accounts receivable and effective prevention system.

　　Correct understanding of the accounts receivable pledge and effectively guard againstlegal risks, pledged accounts receivable system is effective in secured transactions practice,widely used key, fully functional for pledged accounts receivable system to meet theenterprises, especially SMEs in the production and management of financing needs, thepromotion of China's economy healthy and sustainable development of great significance.

　　Accounts receivable pledge in risk prevention is a three-dimensional, multi-level systemsengineering, not only need to improve the legal system from the macro level of riskprevention and control, also requires sound practices from the micro level of riskprevention . On the macro level, should scientific definition of the legal concept ofaccounts receivable, improve accounts receivable pledgor debtor notification rules,improve accounts receivable pledge registration system; the micro level, the two sidesshould fully investigate the accounts receivable transactions the pre-credit situation,careful selection and thorough investigation collateral subject, accounts receivable pledgecontract specifications, to strengthen the tracking and management of accounts receivablepledged.

　　Key words: Security interests; Pledge of accounts receivable; Legal risk; Prevention

    目 录

　　第 1 章 前 言

　　1.1 选题背景及研究意义

　　1.2 研究现状

　　1.3 研究方法及论文结构安排

　　1.3.1 研究方法

　　1.3.2 论文结构安排

　　第 2 章 应收账款质押法律风险的概念与性质

　　2.1 应收账款质押法律风险的界定

　　2.1.1 应收账款质押法律风险的概念

　　2.1.2 应收账款质押法律风险的特征

　　2.2 应收账款质押法律风险的性质

　　2.2.1 应收账款质押法律风险是经济风险

　　2.2.2 应收账款质押法律风险是动态风险

　　2.2.3 应收账款质押法律风险是投机风险

　　第 3 章 应收账款质押中法律风险的表现及成因

　　3.1 应收账款质押法律风险的具体表现

　　3.1.1 应收账款质押中因基础合同引发法律风险

　　3.1.2 应收账款质押中因质押标的引发法律风险

　　3.2 应收账款质押法律风险的成因分析

　　3.2.1 应收账款产生的复杂性

　　3.2.2 应收账款质押的复杂性

　　3.2.3 应收账款质押法律法规的不完善

　　第 4 章 应收账款质押法律风险的防范措施

　　4.1 完善应收账款质押法律制度

　　4.1.1 科学界定应收账款的法律概念

　　4.1.2 完善出质人对应收账款债务人的通知规则

　　4.1.3 健全应收账款质押登记制度

　　4.2 完善应收账款质押操作规范

　　4.2.1 对应收账款交易双方进行前期资信调查

　　4.2.2 慎重选择及深入调查质押标的

　　4.2.3 规范应收账款质押合同

　　4.2.4 加强对应收账款质押的跟踪管理

　　结 语

　　参考文献

　　致 谢