摘要
应收账款质押融资因为绕开了抵押担保条件,通过借用他人信用资源成功对接银行信贷条件,成为各金融机构拓展中小企业融资业务的重点。但是这种借用的信用资源在不平等交易条件下仍然存在风险隐患。本文通过威海某银行在办理应收账款质押融资中,某大型企业凭借强势市场地位控制上游企业应收账款债权,使介入其中的银行信贷发生风险的过程描述,揭示不平等交易背景是信贷风险的根源,以及法律缺陷和利益分割是信贷低效的原因,并提出中小企业自身信用资源不足而借用信用资源无效可能引发银行信贷策略调整,使应收账款质押融资业务远离化解中小企业融资难问题的政策初衷。
As pledge of accounts receivable financing as collateral to bypass the conditions of credit resource,and successfully docked the bank credit conditions through borrowing other＇s credit resources successfully docked bank credit conditions,as all financial institutions＇focus solutions to expand SMEs financing.But these borrowing credit resources in unequal trading conditions remain some potential risks.In this paper,through the case of the banks of Weihai that are in the process of accounts receivable pledge financing,the large companies make distortion of the upstream market＇s account receivable debt depend upon its powerful status,so that the upstream market company involved in credit risk of the process description,and legal defects and interest division are the reason of inefficient credit.The paper also depicts lack of credit resource of SMEs and usefulness of borrow credit resource may lead to bank credit policy adjustment,making pledge of accounts receivable financing away from the policy intention solution of SMEs financing problem.
出处
《金融发展研究》
2011年第2期36-40,共5页
Journal Of Financial Development Research
关键词
应收账款
质押贷款
信贷风险
accounts receivable
pledge loan
credit risk
