摘  要：2007年10月1日《物权法》和中国人民银行拟定的《应收账款质押登记办法》颁布施行后，我国的应收账款质押融资业务有了更加规范化的登记流程，不仅在很大程度上缓解了中小企业融资难的问题，而且有利于改善信贷结构，增强银行的竞争力，进而促进整个金融市场的繁荣。应收账款质押融资业务的开展虽然具有较大的社会经济意义，但由于法律制度和质押登记公示制度的不完善，应收账款质押融资业务也存在着较大的风险。本文主要探究了应收账款质押融资业务存在的风险，并且针对风险提出了相关的防范措施。58039

毕业论文关键词：应收账款，质押融资，风险，防范

Abstract：On October 1, 2007 after the implement of “the Property Law” and “Accounts Receivable Pledge Registration Method” that was made and promulgated by People’s Bank of China, China's pledge of accounts receivable financing business have more standardized registration procedures, not only to alleviate the financing difficulties of small and medium-sized enterprises, but also to improve the credit structure, enhance the competitiveness of banks, and promote the prosperity of the whole financial market. Although accounts receivable financing business has great social and economic significance. Because imperfect legal system and the pledge registration publicity system, there exists a large accounts receivable pledge financing business risk. This paper explores the pledge of accounts receivable financing business risks mainly, and put preventive measures for risk. 

Key words：financing pledge of accounts receivable, pledge financing, risks, preventive measures

1  引言 4

2  应收账款质押融资的相关概述 5

2.1 应收账款质押融资的基本概念 5

2.2应收账款形成的原因与可能带来的影响 5

2.3  应收账款质押融资及其制约因素 5

2.4  应收账款质押融资的优缺点 6

3  应收账款质押融资的现状 7

3.1  应收账款的现状 7

3.2  应收账款质押融资的现状 8

4  应收账款质押融资存在的风险 11

4.1  应收账款本身存在的风险 11

4.2  法律制度不完善产生的风险 12

4.3  应收账款质押登记公示制度不完善形成的风险 12

4.4  应收账款的债务人偿债能力不足导致的风险 12

5   应收账款质押融资产生风险的原因 13

5.1  企业信用体制的不健全 13

5.2  金融体制的不完善 13

5.3  应收账款质押自身的特殊性 13

5.4  法律规定的不完善 13

6  应收账款质押融资风险防范 14

6.1  针对应收账款本身存在的风险控制 14

6.2  针对法律制度不完善存在的风险控制 14

6.3  应收账款质押登记公示制度不完善形成的风险控制 应收账款质押融资的风险与防范:http://www.youerw.com/kuaiji/lunwen_62966.html