我国银行应收账款质押贷款业务的风险与防范

发布时间：2018-05-16 00:02

本文选题：应收账款 + 应收账款质押　；参考：《吉林大学》2017年硕士论文

【摘要】：2016年是我国应收账款融资走过的第九个年头,在这一年应收账款迎来了政策红利。央行等8部委联合发布的《关于金融支持工业稳增长调结构增效益的若干意见》中提到,“继续支持应收账款融资,推动动产融资统一登记系统建设,完善应收账款质押和转让,使市场上更多的供应链参与到应收账款质押融资服务平台中来,促进商业银行开展应收账款质押贷款业务并且进一步扩大融资规模”。可见在制度层面,应收账款融资业务已然成为我国金融供应链中的关键一环。可是根据实际的调查数据显示,近年来,我国应收账款融资增长速度虽然较快,但与全国规模以上工业企业2016年末产生的12.6万亿元应收账款以及超过8700万户市场主体产生的巨额应收账款相比,应收账款融资规模仍然偏小,融资率也不算乐观,其中银行应收账款融资业务一直以来也是后劲不足,这使得中小企业深陷融资瓶颈问题无法自拔。因此,研究现阶段银行应收账款质押贷款业务的风险原因,并就风险提出防范对策对我国当前金融供应链建设大有裨益。本文总共分为三个部分,主要围绕防范应收账款质押在银行实务中出现的风险这一中心主题逐渐展开。首先在论文的第一部分,笔者以法条为索引整理了威科先行网和裁判文书网中的相关案例,采用定性和定量的方法对当下我国商业银行应收账款质押业务进行了实证考察。在考察中,总结出银行应收账款质押贷款在质物类型维度、地域维度和银行性质维度分别呈现的特点。在银行权利质押贷款业务中,应收账款质押,股权质押,存款单质押是比较常见的业务类型,其中应收账款质押是业务量最大、纠纷案件最多且原因最为复杂的质物类型。此外,近几年来,银行应收账款质押业务纠纷量也在逐年上升,作为银行权利质押贷款业务中的核心业务,其研究价值不言而喻。其次,笔者在论文的第二部分对银行在办理应收账款质押业务中可能面临的风险进行了原因分析。银行在此业务中面临的风险概言之即为借款人在清偿期届满时无法偿还贷款,而银行又无法通过实现应收账款质权来保障权益。所以笔者先从应收账款质押法律关系和应收账款基础合同法律关系入手,分析因质权人银行,应收账款出质人(应收账款债权人)和应收账款债务人的原因导致风险产生的情况。然后,在制度层面进行风险原因分析,由于我国应收账款质押法律制度相比其他担保贷款方式起步较晚,且法律规定和配套措施不完善,这些都导致了银行在开展此业务中还有诸多不确定和不完善因素。在此,笔者对由于法律在概念规定和程序事项上的不完善导致银行面临风险的情况进行了原因分析。最后,论文的第三部分主要就前一部分分析的风险点提出了相应的防范建议。主要分为两个方面,一方面是从完善法律制度的角度进行阐述,包括将符合条件的收费权纳入到应收账款质押的范围和对实际操作层面登记制度的完善,以及在权利移转和实现环节通知规则及银行直接收取账款规则的构建,以期为银行开展此项业务创造安全高效理念优先的制度环境,减少银行业在办理应收账款质押业务的风险;另一方面是针对商业银行的业务操作规范提出建议,建议其完善自身业务操作流程,从贷前审查到贷中规范再到贷后监管,在这三个阶段应审慎办理贷款业务,注意防范每一个前文所提到的风险点,在现有法律制度的保驾护航下,提高警惕,识别风险,服务于有融资需求的中小企业,最大限度发挥应收账款的担保功能。
[Abstract]:2016 is the ninth year of the accounts receivable financing in China. In this year, the accounts receivable ushered in the policy dividend. The 8 ministries and members of the central bank, jointly issued by the central bank and other ministries and commissions, mentioned several opinions on the increase in the structure and benefit of the financial support industry. "Continue to support the accounts receivable financing and promote the construction of a unified registration system for chattel financing. The pledge and transfer of accounts receivable make more supply chains in the market participate in the accounts receivable pledge financing service platform, promote the commercial banks to carry out the receivable loan pledge loan business and further expand the scale of financing. However, according to the actual survey data, in recent years, the growth rate of accounts receivable financing in China is faster, but compared with the 12 trillion and 600 billion yuan accounts receivable produced at the end of the 2016 year of the national scale and the huge accounts receivable produced by more than 87 million market subjects, the financing scale of the accounts receivable is still small and the financing rate is not. It is optimistic that the bank receivable financing business has always been inadequate, which makes the small and medium-sized enterprises deep in financing bottleneck problems can not be extricate themselves. Therefore, the research on the risk causes of the current bank receivable pledge loan business and the precautionary countermeasures on the risk are of great benefit to the current financial supply chain construction in China. It is divided into three parts, mainly focusing on the central theme of the risk of keeping accounts receivable pledge in the bank practice. First, in the first part of the paper, the author collates the related cases in the Vikky advance network and the referee's net with the index of law, and uses the definite and quantitative methods to present the commercial banks of our country. In the investigation, the paper summarizes the characteristics of the bank receivable loan pledge loan in the quality dimension, the regional dimension and the bank nature dimension respectively. In the bank rights pledge loan business, the accounts receivable pledge, the equity pledge, the deposit single pledge are the common business types, which should be collected. In addition, in recent years, the amount of the bank accounts receivable pledge business has also been increasing year by year. As the core business of the bank rights pledge loan business, the value of its research is self evident. Secondly, the author does the second part of the paper to the bank. The risks that may be faced in the loan pledge business are analyzed. The risks that the bank faces in this business are generally that the borrower cannot repay the loan at the expiration of the liquidation period, and the bank can not guarantee the rights of the accounts receivable. So the author first pledged the legal relationship and receivable from the accounts receivable. On the basis of the legal relationship of the basic contract, the paper analyzes the situation of the risk caused by the pledgee bank, the accounts receivable (receivable account creditor) and the account receivable debtor. Then, the risk causes are analyzed on the system level, because the legal system of receivable accounts in China starts late in comparison with other guarantee loans. The legal provisions and supporting measures are not perfect, which all lead to a lot of uncertainty and imperfect factors in the development of this business. Here, the author makes an analysis of the reasons for the banks facing risks in the concept and procedures of the law. Finally, the third part of the paper is mainly about the previous part. The analysis of the risk points put forward the corresponding prevention proposals, mainly divided into two aspects, on the one hand, from the perspective of the perfection of the legal system, including the inclusion of the eligible right of charge into the scope of the pledge of accounts receivable and the improvement of the registration system on the actual operation level, as well as the notice rules and silver in the transfer and Realization of the rights. In order to create a safe and efficient system environment for the bank to create a safe and efficient concept for the bank and reduce the risk of the bank's receivable pledge business, the other is to make suggestions on the business operation specification of commercial banks, and recommend it to perfect its own business operation process from pre loan review. In the three stages, we should carefully handle the loan business and guard against the risk points mentioned in every previous article. Under the protection of the existing legal system, we should improve the vigilance, identify the risk, serve the small and medium enterprises with financing demand, and give full play to the guarantee function of the accounts receivable.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D923.2;D922.282

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