CAJ | 학술논문

应收账款质押是《物权法》为适应我国融资实践发展需求所确立的新的担保类型。但基于应收账款质押自身的特殊性,其在具体操作过程中天然地存在各种风险。是否能有效控制其风险,为其实际操作在风险约束前提下实现效益最大化,是决定应收账款质押制度能否在实践中得到有效和广泛运用的核心。由于《物权法》规定和相关法律规定的粗疏,我国对应收账款质押仍未建立起有效的的风险控制体系和方法。因此,如何在理论和实践层面加强对应收账款质押担保风险的认识,并建立和完善有效的风险防范措施体系,对运用该担保类型促进我国融资实践发展是极为重要的。
응수장관질압시《물권법》위괄응아국융자실천발전수구소학립적신적담보류형。단기우응수장관질압자신적특수성,기재구체조작과정중천연지존재각충풍험。시부능유효공제기풍험,위기실제조작재풍험약속전제하실현효익최대화,시결정응수장관질압제도능부재실천중득도유효화엄범운용적핵심。유우《물권법》규정화상관법률규정적조소,아국대응수장관질압잉미건립기유효적적풍험공제체계화방법。인차,여하재이론화실천층면가강대응수장관질압담보풍험적인식,병건립화완선유효적풍험방범조시체계,대운용해담보류형촉진아국융자실천발전시겁위중요적。
Accounts receivable pledge is a new type of guarantee stipulated by Real Right Law of China and aims to satisfy the need of the development of China~ financing practice. Due to the particularity of the pledge of accounts receivable, there are various risks in its operation. Whether these risks can be effectively controlled, and the maximum benefits could be achieved during the operation under the restriction of risks are the core elements to determine whether a system of pledge of accounts receivable can be effectively and widely used. Because the terms of Real Right Law and other related regulations are relatively simple, the system and the implementation of risk control of accounts receivable pledge are immature in China. Therefore, how to enhance our comprehensive understanding of the risk of accounts receivable pledge, and how to establish and improve the risk prevention system are extremely important to promote the practice of China＇s financial development by applying such accounts receivable pledge.