论商业银行应收账款质押融资业务的风险与防范

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1、上海交通大学硕士学位论文论商业银行应收账款质押融资业务的风险与防范姓名：曲希佳申请学位级别：硕士专业：法律指导教师：付荣20100420论商业银行应收账款质押融资业务的风险与防范摘要我国《物权法》颁布后，应收账款质押融资业务在商业银行信贷业务中的比例不断上升，但由于立法尚存在缺乏体系性和可操作性的特征，风险相伴而生。这些风险不仅包括法律局限性风险，也包括应收账款质押的固有风险、当事人信用风险，以及银行操作等一系列风险，因此，笔者作为金融从业人员以商业银行实务操作为出发点，并在实务与理论结合的基础上研究如何完善我国相关法律法规，如何防范应收账款质押融资中的风险等相关问题。本文共分四章。第一章

2、应收账款质押的概述，介绍了应收账款、应收账款质押的概念及特点，并在此基础上对应收账款质押和应收账款转让（保理）进行了比较分析；第二章应收账款质押融资业务的实践及意义，本章在对应收账款质押融资业务及银行实践概况进行详细介绍的基础上，从企业、银行及整个社会经济的角度分析了应收账款质押融资的现实意义；第三章应收账款质押融资的风险分析，笔者主要从法律风险及操作风险两个角度重点分析应收账款质押融资中银行面临的主要风险；第四章风险防范的措施及建议，主要从法律及制度方面、银行实务操作方面初步探讨了风险防范的措施及建议。关键词：应收账款、应收账款质押、商业银行融资业务、商业银行风险防范2ABSTRACTA

3、ftertheimplementationof“Thepropertylaw”,theproportionofthepledgefinancingofaccountsreceivableincreasesrapidlyincreditfinancingofcommercialbanks.ButbecausetherelativelawsarelackofsystemandpracticabilityinlegislationinCHINA，therelativeriskscomeintobeing.Therisksincludetherisksoflaws’limitation,thein

4、herentrisksofaccountsreceivablepledge,thecreditrisksofrelativeparties,etc.Asanemployeeincommercialbanks,thewriterfocusesonstudyinghowtoperfecttherelativelawsandregulations,andhowtopreventtherisksofaccountsreceivablefinancingfromtheviewsbothintheoryandpractice.Thisthesisconsistsoffourchapters.Thefi

5、rstchapteristhegeneralintroductionaboutaccountsreceivableandthepledgeofaccountsreceivable.Onthebasisofanalysishereinbefore，thispartfocusonanalyzingthedifferencebetweenthepledgeofaccountsreceivableandtheassignmentofaccountsreceivable.Thesecondchapterisaboutthepracticeandthevalueofthepledgeofaccount

6、receivablefinancing.ThispartfocusonintroducethepracticeoftheaccountsreceivablefinancinginthecommercialbanksinChina.Thischapteralsoanalyzesthemeaningsoftheaccountsreceivablefinancingfromtheviewoftheenterprises，thecommercialbanksandtheentireeconomy.Thethirdchapterisaboutanalysisoftheriskofthepledgeo

7、faccountsreceivableinpracticebothinlawandinpractice.Thelastchapterisabouttheadviceandthemethodsofpreventingtheserisksfromtheviewinlawandinpractice.KEYWORDS:accountsreceivable，pledgeofaccountsreceivable，financingo