本文選題：應收賬款 + 應收賬款質(zhì)押��； 參考：《吉林大學》2017年碩士論文

【摘要】：2016年是我國應收賬款融資走過的第九個年頭,在這一年應收賬款迎來了政策紅利。央行等8部委聯(lián)合發(fā)布的《關于金融支持工業(yè)穩(wěn)增長調(diào)結(jié)構增效益的若干意見》中提到,“繼續(xù)支持應收賬款融資,推動動產(chǎn)融資統(tǒng)一登記系統(tǒng)建設,完善應收賬款質(zhì)押和轉(zhuǎn)讓,使市場上更多的供應鏈參與到應收賬款質(zhì)押融資服務平臺中來,促進商業(yè)銀行開展應收賬款質(zhì)押貸款業(yè)務并且進一步擴大融資規(guī)�！薄？梢娫谥贫葘用�,應收賬款融資業(yè)務已然成為我國金融供應鏈中的關鍵一環(huán)�？墒歉鶕�(jù)實際的調(diào)查數(shù)據(jù)顯示,近年來,我國應收賬款融資增長速度雖然較快,但與全國規(guī)模以上工業(yè)企業(yè)2016年末產(chǎn)生的12.6萬億元應收賬款以及超過8700萬戶市場主體產(chǎn)生的巨額應收賬款相比,應收賬款融資規(guī)模仍然偏小,融資率也不算樂觀,其中銀行應收賬款融資業(yè)務一直以來也是后勁不足,這使得中小企業(yè)深陷融資瓶頸問題無法自拔。因此,研究現(xiàn)階段銀行應收賬款質(zhì)押貸款業(yè)務的風險原因,并就風險提出防范對策對我國當前金融供應鏈建設大有裨益。本文總共分為三個部分,主要圍繞防范應收賬款質(zhì)押在銀行實務中出現(xiàn)的風險這一中心主題逐漸展開。首先在論文的第一部分,筆者以法條為索引整理了威科先行網(wǎng)和裁判文書網(wǎng)中的相關案例,采用定性和定量的方法對當下我國商業(yè)銀行應收賬款質(zhì)押業(yè)務進行了實證考察。在考察中,總結(jié)出銀行應收賬款質(zhì)押貸款在質(zhì)物類型維度、地域維度和銀行性質(zhì)維度分別呈現(xiàn)的特點。在銀行權利質(zhì)押貸款業(yè)務中,應收賬款質(zhì)押,股權質(zhì)押,存款單質(zhì)押是比較常見的業(yè)務類型,其中應收賬款質(zhì)押是業(yè)務量最大、糾紛案件最多且原因最為復雜的質(zhì)物類型。此外,近幾年來,銀行應收賬款質(zhì)押業(yè)務糾紛量也在逐年上升,作為銀行權利質(zhì)押貸款業(yè)務中的核心業(yè)務,其研究價值不言而喻。其次,筆者在論文的第二部分對銀行在辦理應收賬款質(zhì)押業(yè)務中可能面臨的風險進行了原因分析。銀行在此業(yè)務中面臨的風險概言之即為借款人在清償期屆滿時無法償還貸款,而銀行又無法通過實現(xiàn)應收賬款質(zhì)權來保障權益。所以筆者先從應收賬款質(zhì)押法律關系和應收賬款基礎合同法律關系入手,分析因質(zhì)權人銀行,應收賬款出質(zhì)人(應收賬款債權人)和應收賬款債務人的原因?qū)е嘛L險產(chǎn)生的情況。然后,在制度層面進行風險原因分析,由于我國應收賬款質(zhì)押法律制度相比其他擔保貸款方式起步較晚,且法律規(guī)定和配套措施不完善,這些都導致了銀行在開展此業(yè)務中還有諸多不確定和不完善因素。在此,筆者對由于法律在概念規(guī)定和程序事項上的不完善導致銀行面臨風險的情況進行了原因分析。最后,論文的第三部分主要就前一部分分析的風險點提出了相應的防范建議。主要分為兩個方面,一方面是從完善法律制度的角度進行闡述,包括將符合條件的收費權納入到應收賬款質(zhì)押的范圍和對實際操作層面登記制度的完善,以及在權利移轉(zhuǎn)和實現(xiàn)環(huán)節(jié)通知規(guī)則及銀行直接收取賬款規(guī)則的構建,以期為銀行開展此項業(yè)務創(chuàng)造安全高效理念優(yōu)先的制度環(huán)境,減少銀行業(yè)在辦理應收賬款質(zhì)押業(yè)務的風險;另一方面是針對商業(yè)銀行的業(yè)務操作規(guī)范提出建議,建議其完善自身業(yè)務操作流程,從貸前審查到貸中規(guī)范再到貸后監(jiān)管,在這三個階段應審慎辦理貸款業(yè)務,注意防范每一個前文所提到的風險點,在現(xiàn)有法律制度的保駕護航下,提高警惕,識別風險,服務于有融資需求的中小企業(yè),最大限度發(fā)揮應收賬款的擔保功能。
[Abstract]:2016 is the ninth year of the accounts receivable financing in China. In this year, the accounts receivable ushered in the policy dividend. The 8 ministries and members of the central bank, jointly issued by the central bank and other ministries and commissions, mentioned several opinions on the increase in the structure and benefit of the financial support industry. "Continue to support the accounts receivable financing and promote the construction of a unified registration system for chattel financing. The pledge and transfer of accounts receivable make more supply chains in the market participate in the accounts receivable pledge financing service platform, promote the commercial banks to carry out the receivable loan pledge loan business and further expand the scale of financing. However, according to the actual survey data, in recent years, the growth rate of accounts receivable financing in China is faster, but compared with the 12 trillion and 600 billion yuan accounts receivable produced at the end of the 2016 year of the national scale and the huge accounts receivable produced by more than 87 million market subjects, the financing scale of the accounts receivable is still small and the financing rate is not. It is optimistic that the bank receivable financing business has always been inadequate, which makes the small and medium-sized enterprises deep in financing bottleneck problems can not be extricate themselves. Therefore, the research on the risk causes of the current bank receivable pledge loan business and the precautionary countermeasures on the risk are of great benefit to the current financial supply chain construction in China. It is divided into three parts, mainly focusing on the central theme of the risk of keeping accounts receivable pledge in the bank practice. First, in the first part of the paper, the author collates the related cases in the Vikky advance network and the referee's net with the index of law, and uses the definite and quantitative methods to present the commercial banks of our country. In the investigation, the paper summarizes the characteristics of the bank receivable loan pledge loan in the quality dimension, the regional dimension and the bank nature dimension respectively. In the bank rights pledge loan business, the accounts receivable pledge, the equity pledge, the deposit single pledge are the common business types, which should be collected. In addition, in recent years, the amount of the bank accounts receivable pledge business has also been increasing year by year. As the core business of the bank rights pledge loan business, the value of its research is self evident. Secondly, the author does the second part of the paper to the bank. The risks that may be faced in the loan pledge business are analyzed. The risks that the bank faces in this business are generally that the borrower cannot repay the loan at the expiration of the liquidation period, and the bank can not guarantee the rights of the accounts receivable. So the author first pledged the legal relationship and receivable from the accounts receivable. On the basis of the legal relationship of the basic contract, the paper analyzes the situation of the risk caused by the pledgee bank, the accounts receivable (receivable account creditor) and the account receivable debtor. Then, the risk causes are analyzed on the system level, because the legal system of receivable accounts in China starts late in comparison with other guarantee loans. The legal provisions and supporting measures are not perfect, which all lead to a lot of uncertainty and imperfect factors in the development of this business. Here, the author makes an analysis of the reasons for the banks facing risks in the concept and procedures of the law. Finally, the third part of the paper is mainly about the previous part. The analysis of the risk points put forward the corresponding prevention proposals, mainly divided into two aspects, on the one hand, from the perspective of the perfection of the legal system, including the inclusion of the eligible right of charge into the scope of the pledge of accounts receivable and the improvement of the registration system on the actual operation level, as well as the notice rules and silver in the transfer and Realization of the rights. In order to create a safe and efficient system environment for the bank to create a safe and efficient concept for the bank and reduce the risk of the bank's receivable pledge business, the other is to make suggestions on the business operation specification of commercial banks, and recommend it to perfect its own business operation process from pre loan review. In the three stages, we should carefully handle the loan business and guard against the risk points mentioned in every previous article. Under the protection of the existing legal system, we should improve the vigilance, identify the risk, serve the small and medium enterprises with financing demand, and give full play to the guarantee function of the accounts receivable.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D923.2;D922.282

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