Research On Pledge Publicity System Of Accounts Receivable

Real Right Law of the People’s Republic of China admit accounts receivable as Pledge of rights for the first time. This approach has theoretical and practical significance. The public method of Pledge of accounts is reletaed to the realization of the function of accounts receivable. So, appropriate method can give full play to the function of pledge of accounts receivable. At present, We use registration as the public method and make some detailed rules. But current adoption registration procedures still exist certain problems, such as the lack of responsibility for the mechanism and the lack of protection of the pledgor interests.This paper pays attention to the theoretical analysis of the method of the accounts receivable pledge and effectiveness, especially for registration method in detail, so as to our country is the revised measures for the registration of pledge of accounts receivable provide revisions. This thesis is divided into four parts, each part is as follows.t civil law countries and common law countries about the methods of accountsThe first part mainly discusses the basic concepts of the accounts receivable pledge publicity system. As the starting point of this article, we will discuss the concept of pledge of accounts receivable, Then, this paper will discuss the difference so that we can distinguish each other.The second part of the paper will research the method and the effectiveness of pledge of accounts receivable. This section first discusses the cause of the publication of the accounts receivable pledge. Then Comparative study on the currenreceivable pledge. Because our country adopt registration as public method.The third part mainly studies the current public and institutional defects of accounts receivable pledge. Current theory of pledge of accounts receivable in our country mainly focus on the real estate in our country at present whether as accounts receivable or not, whether the people’s bank of China as a registration authority or not, here are different opinions about the effective registration against socialism. Procedures in the registration of pledge of accounts receivable in our country has a simple unilateral registration application to the pledgor interests protection insufficiency, the file cumbersome and stealing commercial secrets, lack of responsibility issues such as the mechanism that register is examined.The fourth part is mainly on the basis of he existing problems in China in the third part, especially in the current of the people’s bank of China announced the registration of pledge of accounts receivable "revised draft" announced and consultation, on how to perfect the theory and application of accounts receivable pledge registration problem of perfect corresponding Suggestions. Mainly pay attention to the protection for the interests of the pledgor unilateral application mode, establishing declaration registration system and to strengthen the registration authority shall review responsibility, canceling the account receivable transfer into the measures for the registration of pledge of accounts receivable.