摘要
随着《物权法》的颁布实施和《应收账款质押登记办法》的运行,我国中小企业以应收账款抵押融资具有了法律层面的保障,但应收账款抵押融资存在逆向选择的风险。本文分析了应收账款抵押融资的模式及其特点,并指出了应收帐款融资存在逆向选择的原因,提出了供应链金融是解决应收账款融资逆向选择的有效方法。这为我国商业银行开展中小企业应收帐款抵押贷款业务提供了实践参考。
The enactment of Property Law and Public Way of Accounts Receivable Mortgage provides SMEs with law guarantee in accounts receivable financing. Banks take a risk in the adverse selection of accounts receivable financing. This paper analyzes the pattern of mortgage financing receivables and its characteristics, elaborates the reasons of practicing the adverse selection of accounts receivable financing. Study indicates supply chain finance should be a most efficient method of solving adverse selection of accounts receivable financing. This provides a practical reference for China＇s commercial banks to develop SMEs Receivables mortgage business.
出处
《上海经济研究》
CSSCI
北大核心
2012年第10期59-64,共6页
Shanghai Journal of Economics
基金
上海市教委国内访问学者计划项目的资助
关键词
供应链金融
应收账款融资
逆向选择
Supply chain finance
Accounts receivable financing
Adverse selection
