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应收账款质押作为融资手段虽为中小企业的融资带来了极大的便利,而真正通过应收账款质押成功融资的中小企业寥寥无几,其根本原因为目前有关应收账款质押的规定过于宽泛、原则,不具有可操作性。本文从应收账款质押的基本概念、范围及其法定构成要件入手展开,分析应收账款质押面临的风险及如何加强风险控制,使之中小企业通过应收账款质押成功融资的同时,所涉各方的合法权益得到保护,进一步促进社会经济的发展。
The pledge of accounts receivable as a means of financing has brought great convenience for the financing of SMEs, but the real financing of pledges by accounts receivable pledged very few small and medium enterprises, the fundamental reason for the current pledge of accounts receivable The provisions are too broad, the principle is not operable. This article begins with the basic concepts and scope of the pledge of accounts receivable and its statutory constitutional requirements, analyzes the risks faced by pledge of accounts receivable and how to strengthen the risk control so that SMEs can successfully finance by pledging accounts receivables, The legitimate rights and interests of all the parties involved are protected and socio-economic development is further promoted.