摘要
分析表明,大量应收账款没有成为担保标的是中小企业融资难的一个重要原因。这主要是因为我国法律缺失对应收账款等动产物权的法律保护,因而银行针对应收账款进行融资工具创新的激励不足。因此,要在《物权法》中尽快制定包括应收账款在内的浮动抵押规定,保护债权人权利;同时,基于信贷链、产业链和中小企业特点,银行要积累和完善对应收账款的分析技术,加大产品创新力度。
The analysis indicates that large debtors＇ not being guarantee object is an important reason for financing difficulty in small - and medium - sized firms. This is primarily because there is no legal protection to such movable property real right as debtor, etc. , hence, there is no enough incentive for the bank aiming at the financing tool innovation for debtors. Therefore, it＇s necessary to make floating mortgage provisions including debtor protection as soon as possible in order to protect creditor＇s rights when constituting Property Law; at the same time, on the basis of credit loan chains, industry chains and the features of small - and medium - sized firms, it＇s compulsory for the banks to accumulate and perfect debtor analysis technique for enlargement of product innovation.
出处
《河南金融管理干部学院学报》
2006年第6期16-21,共6页
Journal of Henan College of Financial Management Cadres
关键词
应收账款融资
浮动抵押
信贷链
产业链
中小企业
debtor financing
floating mortgage
credit loan link
industry link
small - and medium - sized firms
