论应收账款质押融资

应收账款属于合同债权，物权法明确规定其可以作为权利质权的出质标的。法律上的规定并没有阻止理论上的争议，但从法学和金融学的角度讲，应收账款担保融资应当按照权利质权的相关规定来调整。作为权利质权标的的应收账款，应当具有相应的形式要件和实质要伴。由于应收账款质押贷款是以一个合同债权来保证另一个债权的实现，因此对银行来说，其带来了利润空间的同时，也带来了法律上和实践上的风险。正是基于此，商业银行应该采取措施完善其资信调查机制，积极探索此种业务的风险转移机制并在日常的业务中加强对基础合同的审查以期将风险降到最低限度。

On Financing of Account Receivable Pledge

Account receivables belong to contractual claims.Legal requirements can not prevent the theoretical controversies.From the views of the law and finance,account receivable financing should be adjusted in accordance with the relevant provisions of the quality of the right.Receivables need the corresponding form element and substance element.Because of the characteristics of receivable loans which ensure the realization of one claim with another contractual claim,for the banks,the loans bring not only profit m...