The Value Of The Receivables Pledged Select Achieved

The current world economy is developing forward rapidly and the enterprises' financing ways is also constantly innovated. Accounts receivable are no longer simply the accounting concept used in accounting practice operation, and gradually extended to legal field and confirmed by law. As a new kind of guarantee of the financing way confirmed, Accounts receivable pledge is to the fully manifests of contemporary law of value orientation and make "thing" effectual in a maximum. Accounts receivable pledge has riched the impawn species in China, and provided a simple and easy way of financing for small and medium-sized enterprises. In a foreign country, enterprises have already widely used accounts receivable financing loans from financial institutions, while in our country, which is just a new means of financing. To standard accounts receivable pledge system and promote small and medium-sized enterprises to use accounts receivable to pledge financing in a maximum, our country enacted property law to regulate accounts receivable pledge in 2007, then the people's Bank of China issued the accounts receivable pledge registration method to guide the system's implementation. "Any worth is called the system of the legal system, must focus on some...... basic value." Accounts receivable pledge as a guarantee system is no exception, accounts receivable reflect the value of what method, in China's market economic system how to select and make these its value. This is the thinking of this article, according this, the thesis was divided into the following several parts:â… . First of all, to mark as a start point, the accounts receivable and accounts receivable pledge is defined. Secondly, analyses the nature and features, clear that the accounts receivable pledge is an expression of "creditor's rights real right". Finally, clear the effectiveness of accounts receivable pledge to the pledgor, the pledgee and the secondary obligor's.â…¡. First of all, from economics and jurisprudence, it analyzes the theoretical foundation of the accounts receivable pledge. Then, combined with the practical significance of accounts receivable pledge, it makes a brief analysis of our country's accounts receivable pledge financing, and then raises the accounts receivable pledge system of reality.â…¢. First of all, the basic overview of value theory from the meaning, the attribute, system and realize aspects. Then, accounts receivable pledge to reflect the law value are analyzed, and from the value of the method of classification and system function and value of the relationship between the two aspects of accounts receivable pledge the value system of choice------safety and efficiency-equal.â…£. Use empirical analysis method and comparison analysis method to analyze the value of the safety and efficiency by perfecting our country's existing legal system. Among them, the efficiency value from the right conflict and solve the clear and direct charge the right set up two realizations. Safety value in enterprise credit system is established, a strict quality before the review, reasonable design of the pledge contract, to clear the secondary obligor notice, perfect registration system of public and quality supervision of a after six realization. The final purpose of writing this article is to make the accounts receivable pledge system better to achieve its own legal value, in order to promote our country accounts receivable pledge financing activities launched beneficial.