Under the background of market-oriented economic development and the requirement of improving business environment,the pledge of accounts receivable as a kind of securities has been widely applied to the corporate finance,which leads to a series of disputes in practice as well due to the characteristic of accounts receivable,the complexity of legal relationship and the inadequacy of current legal system.This article analyses some commonly controversial issues such as the effective and valid establishment of the pledge,the enforcement of the pledge and subordinate debtor's defense on the basis of judicial cases research and brings up with some risk prevention strategies including an appropriate establishment of financing structure,in-depth investigation prior to financing,effective supervision of the accounts receivable and precise drafting of contract terms etc.under the existing Chinese legal framework.The purpose is to reduce the disputes in the course of financing with the pledge of accounts receivable while maximizing the efficiency of the security.
关键词
应收账款质押/融资/实务困境/民法典
Key words
Pledge of Accounts Receivable/Financing/Practical Difficulties/Civil Code
维普
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