Dissertation > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Banking system and business

Value choice pledge of accounts receivable and its implementation

Author ZhangZhenTing
Tutor ChenXingHua
School Kunming University of Science and Technology
Course Environment and Resources Protection Law
Keywords Pledge of accounts receivable Value Option Value realization
CLC F832.2
Type Master's thesis
Year 2011
Downloads 118
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The world economy is the rapid development of bilateral, corporate financing is constant innovation. Accounts receivable are no longer simply as accounting concepts used in accounting practices on the operation, and gradually extended the field of law, recognized by the law. This new pledge of accounts receivable financing guarantee confirmation, is a contemporary property law in order to take advantage of the center fully reflect the value orientation, advantageously played a \Pledge of accounts receivable pledge of rights enrich our species, to provide SMEs with a simple financing channels. In other countries, companies have already extensive use of receivables financing loans to financial institutions, and in our country is just emerging as a means of financing. Pledge of accounts receivable system to regulate and promote small and medium enterprises to maximize accounts receivable financing pledge, our country in 2007 introduced the \a \\under the system of how to achieve those values ​​and make their choice. This is precisely the idea of ​​this article, which, the author will thesis is divided into the following parts: The first part, first of all, to the subject as a starting point, a clear concept of accounts receivable and accounts receivable pledge has defined the concept of . Secondly, an analysis of its nature and characteristics, a clear pledge of accounts receivable is a \Finally, a clear pledge of accounts receivable for the pledgee, the pledgor and the secondary obligor's effectiveness. The second part, first of all, from economics and jurisprudence analyzes the theoretical basis of pledge of accounts receivable. Then, combined with practical significance pledge of accounts receivable accounts receivable financing pledge to China to do a brief analysis of the status quo, leads to the pledge of accounts receivable system, real-world problems. The third part, first, from the meaning of the law of value theory, properties, architecture and implementation of these aspects do a basic overview. Then, the pledge of accounts receivable reflected the value of the law to do the analysis, and then from the law as well as the value of the classification system functions and values ​​in terms of the relationship between two regimes pledge of accounts receivable valued choice - safety and efficiency of both. The fourth part, the use of empirical analysis and comparative analysis methods to analyze the existing legal system to improve our efficiency and realize the value of security. Among them, the efficiency value and solutions from a clear conflict of rights and the right to receive the settings directly both to achieve. Security value from the enterprise to establish a credit system, strict examination before the pledge, the pledge contract rational design, a clear notice on the secondary obligor, improve the registration system of notification and supervision after the pledge six aspects to achieve. Articles written the ultimate goal is to make the pledge of accounts receivable system to better achieve its own legal value, in order to promote the pledge of accounts receivable financing activities benefit.

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