期刊论文

On Object and Establishment of Receivable Accounts Pledge

中文

衡阳师范学院学报

1673-0313

2016

37

1

64-69

10.13914/j.cnki.cn43-1453/z.2016.01.014

衡阳市社会科学基金项目“衡阳市中小企业应收账款质押融资的现状及对策研究”（2015D054）；

本校为第一机构

对应收账款质押的研究,标的是逻辑起点,标的的范围直接决定融资功能的发挥。其设立的研究是促进制度良性运行的保障,设立机制的健全与否,是决定融资机制能否安全、高效、便捷地运行的关键。因此,拓宽标的范围、健全设立制度,以适应市场融资的需求,是各国普遍关注的重点。

The subject is the logical starting point in studying on the pledge of accounts receivable and the scope of the subject directly determined the playing of the finance function.The establishment of the subject is the guarantee to promote good operation of the system.The establishment of a sound system is the key to decide security,efficient and convenient operation of the financial mechanisms.Therefore,it is the focus of universal concern to broaden the subject range and establish ...